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          AN ACT
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        relating to certain audit and reporting requirements of regional  | 
      
      
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        planning commissions. | 
      
      
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               BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | 
      
      
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               SECTION 1.  Section 391.0095(e), Local Government Code, is  | 
      
      
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        amended to read as follows: | 
      
      
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               (e)  A commission shall send to the governor, the state  | 
      
      
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        auditor, [the comptroller,] and the Legislative Budget Board a copy  | 
      
      
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        of each report and audit required under this section or under  | 
      
      
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        Section 391.009.  The state auditor may review each audit and  | 
      
      
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        report, subject to a risk assessment performed by the state auditor  | 
      
      
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        and to the legislative audit committee's approval of including the  | 
      
      
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        review in the audit plan under Section 321.013, Government Code.  If  | 
      
      
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        the state auditor reviews the audit or report, the state auditor  | 
      
      
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        must be given access to working papers and other supporting  | 
      
      
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        documentation that the state auditor determines is necessary to  | 
      
      
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        perform the review.  If the state auditor finds significant issues  | 
      
      
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        involving the administration or operation of a commission or its  | 
      
      
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        programs, the state auditor shall report its findings and related  | 
      
      
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        recommendations to the legislative audit committee, the governor,  | 
      
      
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        and the commission.  The governor and the legislative audit  | 
      
      
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        committee may direct the commission to prepare a corrective action  | 
      
      
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        plan or other response to the state auditor's findings or  | 
      
      
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        recommendations.  The legislative audit committee may direct the  | 
      
      
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        state auditor to perform any additional audit or investigative work  | 
      
      
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        that the committee determines is necessary. | 
      
      
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               SECTION 2.  This Act takes effect September 1, 2019. | 
      
      
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        ______________________________ | 
        ______________________________ | 
      
      
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           President of the Senate | 
        Speaker of the House      | 
      
      
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               I hereby certify that S.B. No. 790 passed the Senate on  | 
      
      
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        April 4, 2019, by the following vote:  Yeas 31, Nays 0. | 
      
      
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        ______________________________ | 
      
      
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        Secretary of the Senate     | 
      
      
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               I hereby certify that S.B. No. 790 passed the House on  | 
      
      
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        May 16, 2019, by the following vote:  Yeas 129, Nays 2,  | 
      
      
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        two present not voting. | 
      
      
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        ______________________________ | 
      
      
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        Chief Clerk of the House    | 
      
      
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        Approved: | 
      
      
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        ______________________________  | 
      
      
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                    Date | 
      
      
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        ______________________________  | 
      
      
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                  Governor |