S.B. No. 1510
 
 
 
 
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.
 
 
 
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
         I hereby certify that S.B. No. 1510 passed the Senate on
  May 11, 2015, by the following vote: Yeas 31, Nays 0; and that the
  Senate concurred in House amendment on May 30, 2015, by the
  following vote: Yeas 31, Nays 0.
 
 
  ______________________________
  Secretary of the Senate    
 
         I hereby certify that S.B. No. 1510 passed the House, with
  amendment, on May 27, 2015, by the following vote: Yeas 144,
  Nays 0, two present not voting.
 
 
  ______________________________
  Chief Clerk of the House   
 
 
 
  Approved:
 
  ______________________________ 
              Date
 
 
  ______________________________ 
            Governor