Bettencourt Bill Orders Audits Of Counties Of 1 Million Or More

The text as introduced · 496 words

89R14179 GP-F

By: Bettencourt
S.B. No. 2016

A BILL TO BE ENTITLED

AN ACT

relating to the administration and operations of the state

auditor's office.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Section 321.002(a), Government Code, is amended

to read as follows:

(a) The legislative audit committee consists of:

(1) the lieutenant governor;

(2) the speaker of the house of representatives;

(3) the chairman of the senate finance committee;

(4) three members [ one member ] of the senate appointed

by the lieutenant governor;

(5) the chairman of the house appropriations

committee; [ and ]

(6) the chairman of the house ways and means

committee ; and

(7) two members of the house of representatives

appointed by the speaker of the house of representatives .

SECTION 2. Section 321.004(b), Government Code, is amended

to read as follows:

(b) The eleventh [ seventh ] member's duty to the committee

ends when the member casts the tie-breaking vote and the matter is

resolved.

SECTION 3. Chapter 321, Government Code, is amended by

adding Section 321.0139 to read as follows:

Sec. 321.0139. AUDIT OF POPULOUS COUNTIES. (a) In this

section, "federal funds" means money received by a county from the

federal government as a result of an act of the United States

Congress.

(b) Not later than January 1, 2026, the State Auditor shall

conduct a one-time audit of each county in this state with a

population of one million or more concerning the use by the county

of federal funds received on or after January 1, 2021.

(c) The audit under this section is a compliance audit to

determine:

(1) whether the county has obligated, expended,

received, and used federal funds in accordance with the purpose for

which those funds were made available to the county;

(2) whether the county has obligated, expended,

received, and used federal funds in accordance with any

limitations, restrictions, conditions, or mandatory directions

imposed by law on those obligations, expenditures, receipts, or

uses;

(3) whether the records, books, and accounts of the

county fairly and accurately reflect the county's financial and

fiscal operations relating to the obligation, receipt,

expenditure, and use of federal funds;

(4) whether the collection of federal funds by the

county is in accordance with applicable laws and regulations; and

(5) whether federal funds received by the county from

the federal government and held by the county have been properly and

legally administered while in the county's custody.

(d) The State Auditor shall prepare a written audit report

for each audit conducted under this section in the manner required

by Section 321.014.

(e) This section expires January 1, 2027.

SECTION 4. As soon as practicable after the effective date

of this Act, the lieutenant governor and the speaker of the house of

representatives shall appoint the additional members of the

legislative audit committee in accordance with Section 321.002(a),

Government Code, as amended by this Act.

SECTION 5. This Act takes effect September 1, 2025.