S.B. No. 1510

	AN ACT
	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