By: Hancock S.B. No. 1510
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to authority of the county auditor to examine and audit the
  records of certain special districts.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Subchapter A, Chapter 115, Local Government
  Code, is amended by adding Section 115.0036 to read as follows:
         Sec. 115.0036.  EXAMINATION AND AUDIT OF RECORDS OF CERTAIN
  SPECIAL DISTRICTS. (a)  The county auditor shall have continual
  access to and may, at the county auditor's discretion, examine the
  books, accounts, reports, vouchers, and any other records of:
               (1)  a special district if the district's budget
  requires the approval of the commissioners court; and
               (2)  any subsidiary of a special district described by
  Subdivision (1) that is supported wholly or partly by public funds.
         (b)  The county auditor, with the approval of the
  commissioners court, may audit the books, accounts, reports,
  vouchers, and any other records of an entity described by
  Subsection (a) if the county auditor determines an audit is
  necessary after conducting an examination under Subsection (a).
         SECTION 2.  This Act takes effect September 1, 2015.