Bill Text: TX HB2459 | 2021-2022 | 87th Legislature | Introduced

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Bill Title: Relating to the financial audit of certain open-enrollment charter schools by the state auditor.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2021-03-16 - Referred to Public Education [HB2459 Detail]

Download: Texas-2021-HB2459-Introduced.html

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87R5857 MWC-F
By: Canales H.B. No. 2459

A BILL TO BE ENTITLED
AN ACT
relating to the financial audit of certain open-enrollment charter
schools by the state auditor.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 321.001(5), Government Code, is amended
to read as follows:
(5) "Risk assessment" means the process by which the
State Auditor analyzes risks to the state on the basis of, at a
minimum, the following:
(A) the identification of problems that can occur
in operational or program areas of departments, including in
institutions of higher education and in open-enrollment charter
schools that annually receive more than $100 million in state
revenue, that are subject to audit by the State Auditor;
(B) a determination of the potential adverse
effects from the problems; and
(C) a ranking of the risks associated with the
problems.
SECTION 2. Section 321.013, Government Code, is amended by
amending Subsection (a) and adding Subsection (k-1) to read as
follows:
(a) The State Auditor shall conduct audits of all
departments, including of institutions of higher education and of
open-enrollment charter schools that annually receive more than
$100 million in state revenue, 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.
(k-1) In devising the audit plan under Subsection (c), the
State Auditor shall consider the performance of audits on
open-enrollment charter schools that annually receive more than
$100 million in state revenue. The State Auditor may collaborate
with the State Board of Education in performing an audit under this
subsection. An audit described by this subsection may be limited in
scope to open-enrollment charter schools that the State Auditor
determines pose the highest financial risk to this state.
SECTION 3. This Act takes effect September 1, 2021.