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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 the records |
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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 OF RECORDS OF CERTAIN SPECIAL |
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DISTRICTS. The county auditor shall have continual access to and |
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may, at the county auditor's discretion, examine and investigate |
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the correctness of the books, accounts, reports, vouchers, and any |
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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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SECTION 2. This Act takes effect September 1, 2015. |