Bill Text: TX SB1544 | 2017-2018 | 85th Legislature | Comm Sub
Bill Title: Relating to financial reporting requirements of regional planning commissions.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Engrossed - Dead) 2017-05-19 - Committee report sent to Calendars [SB1544 Detail]
Download: Texas-2017-SB1544-Comm_Sub.html
85R31448 DMS-D | ||
By: Kolkhorst | S.B. No. 1544 | |
(Schubert) | ||
Substitute the following for S.B. No. 1544: No. |
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relating to financial reporting requirements of regional planning | ||
commissions. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
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 [ |
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(5) a projection of the commission's productivity and | ||
performance during the commission's next fiscal year [ |
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(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. | ||
SECTION 2. This Act takes effect September 1, 2017. |