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SECTION 1. Section 391.0095,
Local Government Code, is amended by amending Subsections (a), (d), and (e)
and adding Subsections (c-1), (d-1), and (f) to read as follows:
(a) The audit and reporting
requirements under Section 391.009(a) shall include a requirement that a
commission annually report to the state auditor:
(1) the amount and source of
funds received by the commission during the commission's preceding
fiscal year;
(2) the amount and source of
funds expended by the commission during the commission's preceding
fiscal year, including, for each commission program for which an
expenditure is made:
(A) a description of the
program;
(B) the name of the
program and the name of each eligible
recipient, governmental unit, or other person who received funds approved
by the governing body of the commission under the program; and
(C) the amount spent for
each eligible governmental unit;
(3) an explanation of any
method used by the commission to compute an expense of the commission,
including computation of any indirect cost of the commission;
(4) a report of the
commission's productivity and performance during the commission's
preceding fiscal year [annual reporting period];
(5) a projection of the
commission's productivity and performance during the commission's
next fiscal year [annual reporting period];
(6) the results of an audit
of the commission's affairs prepared by an independent certified public
accountant; and
(7) a report of any assets
disposed of by the commission during the commission's preceding fiscal
year.
(c-1) The report submitted under this section shall note any
governmental units that are ineligible to receive money under a commission
program.
(d) If a commission fails to
submit a report or audit as required under this section or is
determined by the state auditor to have failed to comply with a rule,
requirement, or guideline adopted under Section 391.009, the state auditor
shall report the failure to the governor's office. The governor may, until
the failure is corrected:
(1) appoint a receiver to
operate or oversee the commission; or
(2) withhold any
appropriated funds of the commission.
(d-1) If the governor
appoints a receiver under Subsection (d)(1), the receiver or the commission
may not spend any of the commission's funds until the failure is corrected.
(e) A commission shall send
to the governor, the state auditor, the comptroller, the members of the
legislature that represent a district located wholly or partly in the
region of the commission, each participating governmental unit in the
region, and the Legislative Budget Board a copy of each report and
audit required under this section or under Section 391.009. The state
auditor may review each audit and report, subject to a risk assessment
performed by the state auditor and to the legislative audit committee's
approval of including the review in the audit plan under Section 321.013,
Government Code. If the state auditor reviews the audit or report, the
state auditor must be given access to working papers and other supporting
documentation that the state auditor determines is necessary to perform the
review. If the state auditor finds significant issues involving the
administration or operation of a commission or its programs, the state
auditor shall report its findings and related recommendations to the
legislative audit committee, the governor, and the commission. The
governor and the legislative audit committee may direct the commission to
prepare a corrective action plan or other response to the state auditor's
findings or recommendations. The legislative audit committee may direct
the state auditor to perform any additional audit or investigative work
that the committee determines is necessary.
(f) A commission's
Internet website home page must contain a prominently placed direct link to
the most recent report and audit required under this section.
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SECTION 1. Section 391.0095,
Local Government Code, is amended by amending Subsections (a), (d), and (e)
and adding Subsections (d-1) and (f) to read as follows:
(a) The audit and reporting
requirements under Section 391.009(a) shall include a requirement that a
commission annually report to the state auditor:
(1) the amount and source of
funds received by the commission during the commission's preceding
fiscal year;
(2) the amount and source of
funds expended by the commission during the commission's preceding fiscal
year, including, for each commission program for which an expenditure is
made:
(A) the name and
description of the program; and
(B) the amount approved by the governing board of the
commission and spent for each eligible governmental unit;
(3) an explanation of any
method used by the commission to compute an expense of the commission,
including computation of any indirect cost of the commission;
(4) a report of the
commission's productivity and performance during the commission's
preceding fiscal year [annual reporting period];
(5) a projection of the
commission's productivity and performance during the commission's
next fiscal year [annual reporting period];
(6) the results of an audit
of the commission's affairs prepared by an independent certified public
accountant; and
(7) a report of any assets
disposed of by the commission during the commission's preceding fiscal
year.
(d) If a commission fails to
submit a report or audit as required under this section or is
determined by the state auditor to have failed to comply with a rule,
requirement, or guideline adopted under Section 391.009, the state auditor
shall report the failure to the governor's office. The governor may, until
the failure is corrected:
(1) appoint a receiver to
operate or oversee the commission; or
(2) withhold any
appropriated funds of the commission.
(d-1) If the governor
appoints a receiver under Subsection (d)(1), the receiver or the commission
may not spend any of the commission's funds without
approval of the receiver until the failure is corrected.
(e) A commission shall send
to the governor, the state auditor, the comptroller, the members of the
legislature that represent a district located wholly or partly in the
region of the commission, each participating governmental unit in the
region, and the Legislative Budget Board a copy of each report and
audit required under this section or under Section 391.009. The state
auditor may review each audit and report, subject to a risk assessment
performed by the state auditor and to the legislative audit committee's
approval of including the review in the audit plan under Section 321.013,
Government Code. If the state auditor reviews the audit or report, the
state auditor must be given access to working papers and other supporting
documentation that the state auditor determines is necessary to perform the
review. If the state auditor finds significant issues involving the
administration or operation of a commission or its programs, the state
auditor shall report its findings and related recommendations to the
legislative audit committee, the governor, and the commission. The
governor and the legislative audit committee may direct the commission to
prepare a corrective action plan or other response to the state auditor's
findings or recommendations. The legislative audit committee may direct
the state auditor to perform any additional audit or investigative work
that the committee determines is necessary.
(f) A commission's
Internet website home page must contain a prominently placed direct link to
the most recent report and audit required under this section.
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