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A BILL TO BE ENTITLED
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AN ACT
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relating to an annual audit by the state auditor regarding certain |
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community development block grant disaster recovery program money. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Chapter 321, Government Code, is amended by |
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adding Section 321.024 to read as follows: |
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Sec. 321.024. ANNUAL AUDIT REGARDING CERTAIN COMMUNITY |
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DEVELOPMENT BLOCK GRANT DISASTER RECOVERY PROGRAM MONEY. (a) The |
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state auditor shall conduct an audit of the distribution and |
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expenditure of community development block grant disaster recovery |
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program money authorized by the Further Additional Supplemental |
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Appropriations for Disaster Relief Requirements Act, 2018 |
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(Subdivision 1 of Division B of Pub. L. No. 115-123), that is |
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received by this state and distributed to a council of government or |
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other political subdivision or another entity. An audit under this |
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subsection shall be conducted for each state fiscal year in which a |
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distribution described by this subsection is made, including a |
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distribution from a council of government to another entity. In |
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conducting an audit, the state auditor shall develop an audit plan |
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and establish the scope of the audit and objectives for the audit |
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that are consistent with generally accepted government auditing |
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standards and with other audits conducted by the state auditor |
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under this chapter. |
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(b) An audit conducted under Subsection (a) must: |
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(1) identify each recipient of grant money, including |
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each political subdivision or other person who receives grant money |
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distributed by a council of government; and |
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(2) specify the amount of grant money received by each |
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recipient. |
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(c) The General Land Office and a political subdivision |
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receiving the grant money described by Subsection (a) shall |
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cooperate with and provide assistance to the state auditor in |
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conducting an audit under this section. |
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(d) Subject to this subsection, a council of government that |
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receives the grant money described by Subsection (a) shall provide |
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to the state auditor all relevant records maintained by the council |
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regarding the distribution and expenditure of the money. The state |
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auditor is entitled to access to the records of information of the |
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council in the manner provided by this chapter for access to the |
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records of an entity subject to audit under this chapter. |
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(e) The state auditor shall prepare a report of an audit |
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conducted under this section not later than December 1 following |
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the end of the state fiscal year in which the audit is completed. |
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The report must include the information described by Subsection |
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(b). The state auditor shall file the report with the governor, the |
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lieutenant governor, the speaker of the house of representatives, |
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and each member of the legislature, and the General Land Office |
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shall publish the report on its Internet website. |
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SECTION 2. As soon as practicable after the effective date |
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of this Act, the state auditor shall conduct an initial audit under |
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Section 321.024, Government Code, as added by this Act, covering |
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the state fiscal year ending August 31, 2019. Notwithstanding the |
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deadline provided by Section 321.024(e), Government Code, as added |
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by this Act, the state auditor may file the report of the initial |
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audit as soon as practicable after the date on which the audit is |
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completed. |
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SECTION 3. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2019. |