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A BILL TO BE ENTITLED
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AN ACT
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relating to the administration and operations of the state |
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auditor's office. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 321.002(a), Government Code, is amended |
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to read as follows: |
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(a) The legislative audit committee consists of: |
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(1) the lieutenant governor; |
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(2) the speaker of the house of representatives; |
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(3) the chairman of the senate finance committee; |
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(4) three members [one member] of the senate appointed |
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by the lieutenant governor; |
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(5) the chairman of the house appropriations |
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committee; [and] |
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(6) the chairman of the house ways and means |
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committee; and |
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(7) two members of the house of representatives |
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appointed by the speaker of the house of representatives. |
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SECTION 2. Section 321.004(b), Government Code, is amended |
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to read as follows: |
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(b) The eleventh [seventh] member's duty to the committee |
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ends when the member casts the tie-breaking vote and the matter is |
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resolved. |
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SECTION 3. Chapter 321, Government Code, is amended by |
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adding Section 321.0139 to read as follows: |
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Sec. 321.0139. AUDIT OF POPULOUS COUNTIES. (a) In this |
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section, "federal funds" means money received by a county from the |
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federal government as a result of an act of the United States |
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Congress. |
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(b) Not later than January 1, 2026, the State Auditor shall |
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conduct a one-time audit of each county in this state with a |
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population of one million or more concerning the use by the county |
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of federal funds received on or after January 1, 2021. |
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(c) The audit under this section is a compliance audit to |
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determine: |
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(1) whether the county has obligated, expended, |
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received, and used federal funds in accordance with the purpose for |
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which those funds were made available to the county; |
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(2) whether the county has obligated, expended, |
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received, and used federal funds in accordance with any |
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limitations, restrictions, conditions, or mandatory directions |
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imposed by law on those obligations, expenditures, receipts, or |
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uses; |
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(3) whether the records, books, and accounts of the |
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county fairly and accurately reflect the county's financial and |
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fiscal operations relating to the obligation, receipt, |
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expenditure, and use of federal funds; |
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(4) whether the collection of federal funds by the |
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county is in accordance with applicable laws and regulations; and |
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(5) whether federal funds received by the county from |
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the federal government and held by the county have been properly and |
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legally administered while in the county's custody. |
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(d) The State Auditor shall prepare a written audit report |
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for each audit conducted under this section in the manner required |
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by Section 321.014. |
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(e) This section expires January 1, 2027. |
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SECTION 4. As soon as practicable after the effective date |
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of this Act, the lieutenant governor and the speaker of the house of |
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representatives shall appoint the additional members of the |
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legislative audit committee in accordance with Section 321.002(a), |
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Government Code, as amended by this Act. |
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SECTION 5. This Act takes effect September 1, 2025. |
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