84R1394 AAF-D
	By: Keffer	H.B. No. 1275

	A BILL TO BE ENTITLED
	AN ACT
	relating to the audit of river authorities by the state auditor's
	office.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
	SECTION 1.  STATE AUDIT OF RIVER AUTHORITIES.  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 listed in Section 321.0139, 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 2.  STATE AUDITOR.  Chapter 321, Government Code, is
	amended by adding Section 321.0139 to read as follows:
	Sec. 321.0139.  RIVER AUTHORITIES SUBJECT TO ECONOMY AND
	EFFICIENCY AUDIT.  (a)  A river authority listed in Subsection (b)
	is subject to an economy and efficiency audit under this chapter as
	if it were a state agency.
	(b)  This section applies to the following river authorities
	in compliance with the reporting deadlines imposed by the enabling
	legislation of the applicable authority:
	(1)  Angelina and Neches River Authority;
	(2)  Bandera County River Authority and Groundwater
	District;
	(3)  Brazos River Authority;
	(4)  Central Colorado River Authority;
	(5)  Guadalupe-Blanco River Authority;
	(6)  Lavaca-Navidad River Authority;
	(7)  Lower Colorado River Authority;
	(8)  Lower Neches Valley Authority;
	(9)  Nueces River Authority;
	(10)  Palo Duro River Authority;
	(11)  Red River Authority of Texas;
	(12)  Sabine River Authority of Texas;
	(13)  San Antonio River Authority;
	(14)  San Jacinto River Authority;
	(15)  Sulphur River Basin Authority;
	(16)  Trinity River Authority of Texas;
	(17)  Upper Colorado River Authority; and
	(18)  Upper Guadalupe River Authority.
	(c)  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.
	(d)  The state auditor shall seek the recommendations of the
	Legislative Budget Board in preparing materials to be provided
	under Subsection (c).
	(e)  A river authority shall pay the cost incurred by the
	state auditor in conducting an audit of the authority under this
	section. The state auditor shall determine the cost, and the
	authority shall pay the amount promptly on receipt of a statement
	from the state auditor detailing the cost.
	SECTION 3.  ANGELINA AND NECHES RIVER AUTHORITY. Subchapter
	E, Chapter 8501, Special District Local Laws Code, is amended by
	adding Section 8501.2025 to read as follows:
	Sec. 8501.2025.  STATE AUDIT.  The authority is subject to
	audit under Chapter 321, Government Code. The state auditor shall
	file the audit report required by Section 321.014, Government Code,
	not later than September 1, 2017, and every fifth year after that
	year.
	SECTION 4.  BANDERA COUNTY RIVER AUTHORITY AND GROUNDWATER
	DISTRICT. Chapter 629, Acts of the 62nd Legislature, Regular
	Session, 1971, is amended by adding Section 3A to read as follows:
	Sec. 3A.  The district is subject to audit under Chapter 321,
	Government Code. The state auditor shall file the audit report
	required by Section 321.014, Government Code, not later than
	September 1, 2017, and every fifth year after that year.
	SECTION 5.  BRAZOS RIVER AUTHORITY.  Chapter 8502, Special
	District Local Laws Code, is amended by adding Section 8502.021 to
	read as follows:
	Sec. 8502.021.  STATE AUDIT.  The authority is subject to
	audit under Chapter 321, Government Code. The state auditor shall
	file the audit report required by Section 321.014, Government Code,
	not later than September 1, 2017, and every fifth year after that
	year.
	SECTION 6.  CENTRAL COLORADO RIVER AUTHORITY.  Subchapter D,
	Chapter 8505, Special District Local Laws Code, is amended by
	adding Section 8505.1535 to read as follows:
	Sec. 8505.1535.  STATE AUDIT.  The authority is subject to
	audit under Chapter 321, Government Code. The state auditor shall
	file the audit report required by Section 321.014, Government Code,
	not later than September 1, 2017, and every fifth year after that
	year.
	SECTION 7.  GUADALUPE-BLANCO RIVER AUTHORITY.  Chapter 75,
	Acts of the 43rd Legislature, 1st Called Session, 1933, is amended
	by adding Section 7A to read as follows:
	Sec. 7A.  The District is subject to audit under Chapter 321,
	Government Code. The state auditor shall file the audit report
	required by Section 321.014, Government Code, not later than
	September 1, 2019, and every fifth year after that year.
	SECTION 8.  LAVACA-NAVIDAD RIVER AUTHORITY. Chapter 186,
	Acts of the 50th Legislature, Regular Session, 1947, is amended by
	adding Section 3A to read as follows:
	Sec. 3A.  The District is subject to audit under Chapter 321,
	Government Code. The state auditor shall file the audit report
	required by Section 321.014, Government Code, not later than
	September 1, 2019, and every fifth year after that year.
	SECTION 9.  LOWER COLORADO RIVER AUTHORITY.  Section
	8503.015, Special District Local Laws Code, is amended to read as
	follows:
	Sec. 8503.015.  AUDITS [AUDIT]. (a)  The authority is
	subject to the audit provisions of:
	(1)  Subchapter G, Chapter 49, Water Code; and
	(2)  Section 321.0139, Government Code.
	(b)  The state auditor shall file the audit report required
	by Section 321.014, Government Code, not later than September 1,
	2019, and every fifth year after that year.
	SECTION 10.  LOWER NECHES VALLEY AUTHORITY. Subchapter F,
	Chapter 8504, Special District Local Laws Code, is amended by
	adding Section 8504.253 to read as follows:
	Sec. 8504.253.  STATE AUDIT.  The authority is subject to
	audit under Chapter 321, Government Code. The state auditor shall
	file the audit report required by Section 321.014, Government Code,
	not later than September 1, 2019, and every fifth year after that
	year.
	SECTION 11.  NUECES RIVER AUTHORITY. Chapter 427, Acts of
	the 44th Legislature, 1st Called Session, 1935, is amended by
	adding Section 2.105 to read as follows:
	Sec. 2.105.  STATE AUDIT.  The authority is subject to audit
	under Chapter 321, Government Code. The state auditor shall file
	the audit report required by Section 321.014, Government Code, not
	later than September 1, 2021, and every fifth year after that year.
	SECTION 12.  PALO DURO RIVER AUTHORITY. Chapter 438, Acts of
	the 63rd Legislature, Regular Session, 1973, is amended by adding
	Section 19A to read as follows:
	Sec. 19A.  The Authority is subject to audit under Chapter
	321, Government Code. The state auditor shall file the audit report
	required by Section 321.014, Government Code, not later than
	September 1, 2021, and every fifth year after that year.
	SECTION 13.  RED RIVER AUTHORITY OF TEXAS. Chapter 279, Acts
	of the 56th Legislature, Regular Session, 1959, is amended by
	adding Section 9A to read as follows:
	Sec. 9A.  The Authority is subject to audit under Chapter
	321, Government Code. The state auditor shall file the audit report
	required by Section 321.014, Government Code, not later than
	September 1, 2021, and every fifth year after that year.
	SECTION 14.  SABINE RIVER AUTHORITY OF TEXAS.  Chapter 110,
	Acts of the 51st Legislature, Regular Session, 1949, is amended by
	adding Section 9C to read as follows:
	Sec. 9C.  The district is subject to audit under Chapter 321,
	Government Code. The state auditor shall file the audit report
	required by Section 321.014, Government Code, not later than
	September 1, 2023, and every fifth year after that year.
	SECTION 15.  SAN ANTONIO RIVER AUTHORITY.  Chapter 276, Acts
	of the 45th Legislature, Regular Session, 1937, is amended by
	adding Section 14-b to read as follows:
	Sec. 14-b.  STATE AUDIT.  The District is subject to audit
	under Chapter 321, Government Code. The state auditor shall file
	the audit report required by Section 321.014, Government Code, not
	later than September 1, 2023, and every fifth year after that year.
	SECTION 16.  SAN JACINTO RIVER AUTHORITY. Chapter 426, Acts
	of the 45th Legislature, Regular Session, 1937, is amended by
	adding Section 6A to read as follows:
	Sec. 6A.  The District is subject to audit under Chapter 321,
	Government Code. The state auditor shall file the audit report
	required by Section 321.014, Government Code, not later than
	September 1, 2023, and every fifth year after that year.
	SECTION 17.  SULPHUR RIVER BASIN AUTHORITY.  Chapter 3, Acts
	of the 69th Legislature, 1st Called Session, 1985, is amended by
	adding Section 46A to read as follows:
	Sec. 46A. STATE AUDIT.  The authority is subject to audit
	under Chapter 321, Government Code.  The state auditor shall file
	the audit report required by Section 321.014, Government Code, not
	later than September 1, 2023, and every fifth year after that year.
	SECTION 18.  TRINITY RIVER AUTHORITY OF TEXAS.  Chapter 518,
	Acts of the 54th Legislature, Regular Session, 1955, is amended by
	adding Section 19A to read as follows:
	Sec. 19A.  The Authority is subject to audit under Chapter
	321, Government Code.  The state auditor shall file the audit report
	required by Section 321.014, Government Code, not later than
	September 1, 2023, and every fifth year after that year.
	SECTION 19.  UPPER COLORADO RIVER AUTHORITY. Chapter 126,
	General Laws, Acts of the 44th Legislature, Regular Session, 1935,
	is amended by adding Section 6A to read as follows:
	Sec. 6A.  The District is subject to audit under Chapter 321,
	Government Code.  The state auditor shall file the audit report
	required by Section 321.014, Government Code, not later than
	September 1, 2021, and every fifth year after that year.
	SECTION 20.  UPPER GUADALUPE RIVER AUTHORITY. Chapter 5,
	page 1062, Special Laws, Acts of the 46th Legislature, Regular
	Session, 1939, is amended by adding Section 5A to read as follows:
	Sec. 5A.  The District is subject to audit under Chapter 321,
	Government Code. The state auditor shall file the audit report
	required by Section 321.014, Government Code, not later than
	September 1, 2021, and every fifth year after that year.
	SECTION 21.  AUDIT OF RIVER AUTHORITIES.  Subchapter G,
	Chapter 49, Water Code, is amended by adding Section 49.1992 to read
	as follows:
	Sec. 49.1992.  AUDIT OF RIVER AUTHORITIES. (a) A district
	that is a river authority is subject to an economy and efficiency
	audit by the state auditor's office under Section 321.0139,
	Government Code.
	(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 22.  TRANSITION.  (a)  Subject to approval by the
	Legislative Audit Committee for inclusion in the audit plan under
	Section 321.013(c), Government Code, the state auditor shall
	conduct economy and efficiency audits of the river authorities
	listed in Section 321.0139, Government Code, as added by this Act.
	(b)  A river authority audited under Chapter 321, Government
	Code, as amended by this Act, shall cooperate and provide
	assistance and access to all necessary records, confidential or
	nonconfidential, to the state auditor in conducting the audit.
	SECTION 23.  EFFECTIVE DATE.  This Act takes effect
	immediately if it receives a vote of two-thirds of all the members
	elected to each house, as provided by Section 39, Article III, Texas
	Constitution.  If this Act does not receive the vote necessary for
	immediate effect, this Act takes effect September 1, 2015.