Bill Text: TX SB1092 | 2013-2014 | 83rd Legislature | Introduced
Bill Title: Relating to the audit and review of river authorities.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2013-03-12 - Referred to Natural Resources [SB1092 Detail]
Download: Texas-2013-SB1092-Introduced.html
| 83R5339 PMO-D | ||
| By: Birdwell | S.B. No. 1092 | |
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| relating to the audit and review of river authorities. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Subchapter G, Chapter 49, Water Code, is amended | ||
| by adding Section 49.1991 to read as follows: | ||
| Sec. 49.1991. AUDIT AND REVIEW OF RIVER AUTHORITIES. (a) A | ||
| district that is a river authority is subject to: | ||
| (1) an economy and efficiency audit by the state | ||
| auditor's office; and | ||
| (2) an efficiency review by the Legislative Budget | ||
| Board. | ||
| (b) The state auditor's participation under this section is | ||
| subject to approval by the legislative audit committee for | ||
| inclusion in the audit plan under Section 321.013(c), Government | ||
| Code. | ||
| SECTION 2. Section 321.013(a), Government Code, is amended | ||
| to read as follows: | ||
| (a) The State Auditor shall conduct audits of all | ||
| departments, including institutions of higher education, and of | ||
| river authorities, as specified in the audit plan. At the direction | ||
| of the committee, the State Auditor shall conduct an audit or | ||
| investigation of any entity receiving funds from the state. | ||
| SECTION 3. Chapter 321, Government Code, is amended by | ||
| adding Section 321.0139 to read as follows: | ||
| Sec. 321.0139. ECONOMY AND EFFICIENCY AUDIT OF RIVER | ||
| AUTHORITIES. (a) At a reasonable time in advance of an economy and | ||
| efficiency audit of a river authority, the state auditor shall | ||
| provide the governing body of the authority with written | ||
| information relating to the procedures for and scope of the audit. | ||
| The state auditor shall include in the materials information | ||
| describing: | ||
| (1) how the appropriate representatives of the | ||
| authority may participate in the audit planning process; and | ||
| (2) how the authority may request information or | ||
| assistance in preparing for the audit from the state auditor. | ||
| (b) The state auditor shall seek the recommendations of the | ||
| Legislative Budget Board in preparing materials to be provided | ||
| under Subsection (a). | ||
| SECTION 4. Chapter 322, Government Code, is amended by | ||
| adding Section 322.0171 to read as follows: | ||
| Sec. 322.0171. EFFICIENCY REVIEW OF RIVER AUTHORITIES. (a) | ||
| The board periodically may review and analyze the effectiveness and | ||
| efficiency of the policies, management, fiscal affairs, and | ||
| operations of a river authority. | ||
| (b) The board shall report the findings of a review and | ||
| analysis to the governor and the legislature. | ||
| (c) Until the board has completed a review and analysis | ||
| under this section, all information, documentary or otherwise, | ||
| prepared or maintained in conducting the review and analysis or | ||
| preparing the review report, including intra-agency and | ||
| interagency communications and drafts of the review report or | ||
| portions of those drafts, is excepted from required public | ||
| disclosure as audit working papers under Section 552.116. This | ||
| subsection does not affect whether information described by this | ||
| subsection is confidential or excepted from required public | ||
| disclosure under a law other than Section 552.116. | ||
| SECTION 5. This Act takes effect September 1, 2013. | ||
