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AN ACT
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relating to authority of the county auditor to examine and audit the |
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records of certain special districts. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter A, Chapter 115, Local Government |
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Code, is amended by adding Section 115.0036 to read as follows: |
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Sec. 115.0036. EXAMINATION AND AUDIT OF RECORDS OF CERTAIN |
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SPECIAL DISTRICTS. (a) The county auditor shall have continual |
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access to and may, at the county auditor's discretion, examine the |
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books, accounts, reports, vouchers, and any other records of: |
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(1) a special district if the district's budget |
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requires the approval of the commissioners court; and |
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(2) any subsidiary of a special district described by |
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Subdivision (1) that is supported wholly or partly by public funds. |
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(b) The county auditor, with the approval of the |
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commissioners court, may audit the books, accounts, reports, |
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vouchers, and any other records of an entity described by |
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Subsection (a) if the county auditor determines an audit is |
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necessary after conducting an examination under Subsection (a). |
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SECTION 2. This Act takes effect September 1, 2015. |
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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. 1510 passed the Senate on |
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May 11, 2015, by the following vote: Yeas 31, Nays 0; and that the |
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Senate concurred in House amendment on May 30, 2015, by the |
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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. 1510 passed the House, with |
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amendment, on May 27, 2015, by the following vote: Yeas 144, |
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Nays 0, 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 |