84R1394 AAF-D
 
  By: Birdwell S.B. No. 863
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the audit of river authorities by the state auditor's
  office.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  STATE AUDIT OF RIVER AUTHORITIES.  Section
  321.013(a), Government Code, is amended to read as follows:
         (a)  The State Auditor shall conduct audits of all
  departments, including institutions of higher education, and of
  river authorities listed in Section 321.0139, as specified in the
  audit plan. At the direction of the committee, the State Auditor
  shall conduct an audit or investigation of any entity receiving
  funds from the state.
         SECTION 2.  STATE AUDITOR.  Chapter 321, Government Code, is
  amended by adding Section 321.0139 to read as follows:
         Sec. 321.0139.  RIVER AUTHORITIES SUBJECT TO ECONOMY AND
  EFFICIENCY AUDIT.  (a)  A river authority listed in Subsection (b)
  is subject to an economy and efficiency audit under this chapter as
  if it were a state agency.
         (b)  This section applies to the following river authorities
  in compliance with the reporting deadlines imposed by the enabling
  legislation of the applicable authority:
               (1)  Angelina and Neches River Authority;
               (2)  Bandera County River Authority and Groundwater
  District;
               (3)  Brazos River Authority;
               (4)  Central Colorado River Authority;
               (5)  Guadalupe-Blanco River Authority;
               (6)  Lavaca-Navidad River Authority;
               (7)  Lower Colorado River Authority;
               (8)  Lower Neches Valley Authority;
               (9)  Nueces River Authority;
               (10)  Palo Duro River Authority;
               (11)  Red River Authority of Texas;
               (12)  Sabine River Authority of Texas;
               (13)  San Antonio River Authority;
               (14)  San Jacinto River Authority;
               (15)  Sulphur River Basin Authority;
               (16)  Trinity River Authority of Texas;
               (17)  Upper Colorado River Authority; and
               (18)  Upper Guadalupe River Authority.
         (c)  At a reasonable time in advance of an economy and
  efficiency audit of a river authority, the state auditor shall
  provide the governing body of the authority with written
  information relating to the procedures for and scope of the audit.
  The state auditor shall include in the materials information
  describing:
               (1)  how the appropriate representatives of the
  authority may participate in the audit planning process; and
               (2)  how the authority may request information or
  assistance in preparing for the audit from the state auditor.
         (d)  The state auditor shall seek the recommendations of the
  Legislative Budget Board in preparing materials to be provided
  under Subsection (c).
         (e)  A river authority shall pay the cost incurred by the
  state auditor in conducting an audit of the authority under this
  section. The state auditor shall determine the cost, and the
  authority shall pay the amount promptly on receipt of a statement
  from the state auditor detailing the cost.
         SECTION 3.  ANGELINA AND NECHES RIVER AUTHORITY. Subchapter
  E, Chapter 8501, Special District Local Laws Code, is amended by
  adding Section 8501.2025 to read as follows:
         Sec. 8501.2025.  STATE AUDIT.  The authority is subject to
  audit under Chapter 321, Government Code. The state auditor shall
  file the audit report required by Section 321.014, Government Code,
  not later than September 1, 2017, and every fifth year after that
  year.
         SECTION 4.  BANDERA COUNTY RIVER AUTHORITY AND GROUNDWATER
  DISTRICT. Chapter 629, Acts of the 62nd Legislature, Regular
  Session, 1971, is amended by adding Section 3A to read as follows:
         Sec. 3A.  The district is subject to audit under Chapter 321,
  Government Code. The state auditor shall file the audit report
  required by Section 321.014, Government Code, not later than
  September 1, 2017, and every fifth year after that year.
         SECTION 5.  BRAZOS RIVER AUTHORITY.  Chapter 8502, Special
  District Local Laws Code, is amended by adding Section 8502.021 to
  read as follows:
         Sec. 8502.021.  STATE AUDIT.  The authority is subject to
  audit under Chapter 321, Government Code. The state auditor shall
  file the audit report required by Section 321.014, Government Code,
  not later than September 1, 2017, and every fifth year after that
  year.
         SECTION 6.  CENTRAL COLORADO RIVER AUTHORITY.  Subchapter D,
  Chapter 8505, Special District Local Laws Code, is amended by
  adding Section 8505.1535 to read as follows:
         Sec. 8505.1535.  STATE AUDIT.  The authority is subject to
  audit under Chapter 321, Government Code. The state auditor shall
  file the audit report required by Section 321.014, Government Code,
  not later than September 1, 2017, and every fifth year after that
  year.
         SECTION 7.  GUADALUPE-BLANCO RIVER AUTHORITY.  Chapter 75,
  Acts of the 43rd Legislature, 1st Called Session, 1933, is amended
  by adding Section 7A to read as follows:
         Sec. 7A.  The District is subject to audit under Chapter 321,
  Government Code. The state auditor shall file the audit report
  required by Section 321.014, Government Code, not later than
  September 1, 2019, and every fifth year after that year.
         SECTION 8.  LAVACA-NAVIDAD RIVER AUTHORITY. Chapter 186,
  Acts of the 50th Legislature, Regular Session, 1947, is amended by
  adding Section 3A to read as follows:
         Sec. 3A.  The District is subject to audit under Chapter 321,
  Government Code. The state auditor shall file the audit report
  required by Section 321.014, Government Code, not later than
  September 1, 2019, and every fifth year after that year.
         SECTION 9.  LOWER COLORADO RIVER AUTHORITY.  Section
  8503.015, Special District Local Laws Code, is amended to read as
  follows:
         Sec. 8503.015.  AUDITS [AUDIT]. (a)  The authority is
  subject to the audit provisions of:
               (1)  Subchapter G, Chapter 49, Water Code; and
               (2)  Section 321.0139, Government Code.
         (b)  The state auditor shall file the audit report required
  by Section 321.014, Government Code, not later than September 1,
  2019, and every fifth year after that year.
         SECTION 10.  LOWER NECHES VALLEY AUTHORITY. Subchapter F,
  Chapter 8504, Special District Local Laws Code, is amended by
  adding Section 8504.253 to read as follows:
         Sec. 8504.253.  STATE AUDIT.  The authority is subject to
  audit under Chapter 321, Government Code. The state auditor shall
  file the audit report required by Section 321.014, Government Code,
  not later than September 1, 2019, and every fifth year after that
  year.
         SECTION 11.  NUECES RIVER AUTHORITY. Chapter 427, Acts of
  the 44th Legislature, 1st Called Session, 1935, is amended by
  adding Section 2.105 to read as follows:
         Sec. 2.105.  STATE AUDIT.  The authority is subject to audit
  under Chapter 321, Government Code. The state auditor shall file
  the audit report required by Section 321.014, Government Code, not
  later than September 1, 2021, and every fifth year after that year.
         SECTION 12.  PALO DURO RIVER AUTHORITY. Chapter 438, Acts of
  the 63rd Legislature, Regular Session, 1973, is amended by adding
  Section 19A to read as follows:
         Sec. 19A.  The Authority is subject to audit under Chapter
  321, Government Code. The state auditor shall file the audit report
  required by Section 321.014, Government Code, not later than
  September 1, 2021, and every fifth year after that year.
         SECTION 13.  RED RIVER AUTHORITY OF TEXAS. Chapter 279, Acts
  of the 56th Legislature, Regular Session, 1959, is amended by
  adding Section 9A to read as follows:
         Sec. 9A.  The Authority is subject to audit under Chapter
  321, Government Code. The state auditor shall file the audit report
  required by Section 321.014, Government Code, not later than
  September 1, 2021, and every fifth year after that year.
         SECTION 14.  SABINE RIVER AUTHORITY OF TEXAS.  Chapter 110,
  Acts of the 51st Legislature, Regular Session, 1949, is amended by
  adding Section 9C to read as follows:
         Sec. 9C.  The district is subject to audit under Chapter 321,
  Government Code. The state auditor shall file the audit report
  required by Section 321.014, Government Code, not later than
  September 1, 2023, and every fifth year after that year.
         SECTION 15.  SAN ANTONIO RIVER AUTHORITY.  Chapter 276, Acts
  of the 45th Legislature, Regular Session, 1937, is amended by
  adding Section 14-b to read as follows:
         Sec. 14-b.  STATE AUDIT.  The District is subject to audit
  under Chapter 321, Government Code. The state auditor shall file
  the audit report required by Section 321.014, Government Code, not
  later than September 1, 2023, and every fifth year after that year.
         SECTION 16.  SAN JACINTO RIVER AUTHORITY. Chapter 426, Acts
  of the 45th Legislature, Regular Session, 1937, is amended by
  adding Section 6A to read as follows:
         Sec. 6A.  The District is subject to audit under Chapter 321,
  Government Code. The state auditor shall file the audit report
  required by Section 321.014, Government Code, not later than
  September 1, 2023, and every fifth year after that year.
         SECTION 17.  SULPHUR RIVER BASIN AUTHORITY.  Chapter 3, Acts
  of the 69th Legislature, 1st Called Session, 1985, is amended by
  adding Section 46A to read as follows:
         Sec. 46A. STATE AUDIT.  The authority is subject to audit
  under Chapter 321, Government Code.  The state auditor shall file
  the audit report required by Section 321.014, Government Code, not
  later than September 1, 2023, and every fifth year after that year.
         SECTION 18.  TRINITY RIVER AUTHORITY OF TEXAS.  Chapter 518,
  Acts of the 54th Legislature, Regular Session, 1955, is amended by
  adding Section 19A to read as follows:
         Sec. 19A.  The Authority is subject to audit under Chapter
  321, Government Code.  The state auditor shall file the audit report
  required by Section 321.014, Government Code, not later than
  September 1, 2023, and every fifth year after that year.
         SECTION 19.  UPPER COLORADO RIVER AUTHORITY. Chapter 126,
  General Laws, Acts of the 44th Legislature, Regular Session, 1935,
  is amended by adding Section 6A to read as follows:
         Sec. 6A.  The District is subject to audit under Chapter 321,
  Government Code.  The state auditor shall file the audit report
  required by Section 321.014, Government Code, not later than
  September 1, 2021, and every fifth year after that year.
         SECTION 20.  UPPER GUADALUPE RIVER AUTHORITY. Chapter 5,
  page 1062, Special Laws, Acts of the 46th Legislature, Regular
  Session, 1939, is amended by adding Section 5A to read as follows:
         Sec. 5A.  The District is subject to audit under Chapter 321,
  Government Code. The state auditor shall file the audit report
  required by Section 321.014, Government Code, not later than
  September 1, 2021, and every fifth year after that year.
         SECTION 21.  AUDIT OF RIVER AUTHORITIES.  Subchapter G,
  Chapter 49, Water Code, is amended by adding Section 49.1992 to read
  as follows:
         Sec. 49.1992.  AUDIT OF RIVER AUTHORITIES. (a) A district
  that is a river authority is subject to an economy and efficiency
  audit by the state auditor's office under Section 321.0139,
  Government Code.
         (b)  The state auditor's participation under this section is
  subject to approval by the legislative audit committee for
  inclusion in the audit plan under Section 321.013(c), Government
  Code.
         SECTION 22.  TRANSITION.  (a)  Subject to approval by the
  Legislative Audit Committee for inclusion in the audit plan under
  Section 321.013(c), Government Code, the state auditor shall
  conduct economy and efficiency audits of the river authorities
  listed in Section 321.0139, Government Code, as added by this Act.
         (b)  A river authority audited under Chapter 321, Government
  Code, as amended by this Act, shall cooperate and provide
  assistance and access to all necessary records, confidential or
  nonconfidential, to the state auditor in conducting the audit.
         SECTION 23.  EFFECTIVE DATE.  This Act takes effect
  immediately if it receives a vote of two-thirds of all the members
  elected to each house, as provided by Section 39, Article III, Texas
  Constitution.  If this Act does not receive the vote necessary for
  immediate effect, this Act takes effect September 1, 2015.