SB2016 - Relating to the administration and operations of the state auditor's office.

      By: Bettencourt  S.B. No. 2016          (In the Senate - Filed March 6, 2025; March 17, 2025, read   first time and referred to Committee on Local Government;   March 31, 2025, reported favorably by the following vote:  Yeas 4,   Nays 1; March 31, 2025, sent to printer.) Click here to see the committee vote     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.     * * * * *