Bill Caption

Relating to authority of the county auditor to examine the records of certain special districts.

Fiscal Notes

No significant fiscal impact is expected.

Bill Analysis

SB 1510 would give a county auditor continual access to and may, at the county auditor ’s discretion, examine the books, accounts, reports, vouchers, and any other records of special purpose districts, if the district ’s budget requires the approval of the commissioners court, and any subsidiary of a special district that is supported wholly or partly by public funds. 

The county auditor, with the approval of the commissioners court, may audit the books, accounts, reports, vouchers, and any other records of a special purpose district if the county auditor determines an audit is necessary after conducting an examination. 

Vote Recommendation Notes

SB 1510 would take a much needed step of making special purpose districts more transparent to the public. Special purpose districts act somewhat outside of any real supervision and by allowing the county auditor to examine their books at any time SB 1510 would establish some greatly needed oversight. We support this legislation.