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A BILL TO BE ENTITLED
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AN ACT
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relating to authority of the county auditor to examine and audit the |
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records of certain special districts. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter A, Chapter 115, Local Government |
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Code, is amended by adding Section 115.0036 to read as follows: |
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Sec. 115.0036. EXAMINATION AND AUDIT OF RECORDS OF CERTAIN |
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SPECIAL DISTRICTS. (a) The county auditor shall have continual |
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access to and may, at the county auditor's discretion, examine the |
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books, accounts, reports, vouchers, and any other records of: |
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(1) a special district if the district's budget |
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requires the approval of the commissioners court; and |
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(2) any subsidiary of a special district described by |
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Subdivision (1) that is supported wholly or partly by public funds. |
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(b) The county auditor, with the approval of the |
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commissioners court, may audit the books, accounts, reports, |
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vouchers, and any other records of an entity described by |
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Subsection (a) if the county auditor determines an audit is |
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necessary after conducting an examination under Subsection (a). |
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SECTION 2. This Act takes effect September 1, 2015. |