Bill Text: TX SB1544 | 2017-2018 | 85th Legislature | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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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-Introduced.html

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85R4775 DMS-D
By: Kolkhorst S.B. No. 1544

A BILL TO BE ENTITLED
AN ACT
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
Subsection (d-1) to read as follows:
(a) The audit and reporting requirements under Section
391.009(a) shall include a requirement that a commission submit a
[annually] report not later than December 1 of each year to the
state auditor that includes:
(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:
(A) a description of the purpose of each
expenditure;
(B) the name of the program, governmental unit,
or other person receiving each expenditure; and
(C) the per capita amount of funds expended by
the commission in each participating governmental unit in the
region;
(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 [annual
reporting period];
(5) a projection of the commission's productivity and
performance during the commission's next fiscal year [annual
reporting period];
(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 until the failure is corrected, other than funds
necessary to correct the failure.
(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.
SECTION 2. This Act takes effect September 1, 2017.