Bill Text: TX SB1510 | 2015-2016 | 84th Legislature | Enrolled
Bill Title: Relating to authority of the county auditor to examine and audit the records of certain special districts.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Passed) 2015-06-19 - Effective on 9/1/15 [SB1510 Detail]
Download: Texas-2015-SB1510-Enrolled.html
| S.B. No. 1510 | ||
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| 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. | ||
| ______________________________ | ______________________________ | |
| President of the Senate | Speaker of the House | |
| I hereby certify that S.B. No. 1510 passed the Senate on | ||
| May 11, 2015, by the following vote: Yeas 31, Nays 0; and that the | ||
| Senate concurred in House amendment on May 30, 2015, by the | ||
| following vote: Yeas 31, Nays 0. | ||
| ______________________________ | ||
| Secretary of the Senate | ||
| I hereby certify that S.B. No. 1510 passed the House, with | ||
| amendment, on May 27, 2015, by the following vote: Yeas 144, | ||
| Nays 0, two present not voting. | ||
| ______________________________ | ||
| Chief Clerk of the House | ||
| Approved: | ||
| ______________________________ | ||
| Date | ||
| ______________________________ | ||
| Governor | ||
