|
|
|
|
By: Hancock |
S.B. No. 1510 |
|
(In the Senate - Filed March 12, 2015; March 23, 2015, read |
|
first time and referred to Committee on Intergovernmental |
|
Relations; May 6, 2015, reported adversely, with favorable |
|
Committee Substitute by the following vote: Yeas 5, Nays 0; |
|
May 6, 2015, sent to printer.) |
Click here to see the committee vote |
|
|
COMMITTEE SUBSTITUTE FOR S.B. No. 1510 |
By: Lucio |
|
|
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. |
|
|
|
* * * * * |