87R5857 MWC-F     By: Canales H.B. No. 2459       A BILL TO BE ENTITLED   AN ACT   relating to the financial audit of certain open-enrollment charter   schools by the state auditor.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Section 321.001(5), Government Code, is amended   to read as follows:                (5)  "Risk assessment" means the process by which the   State Auditor analyzes risks to the state on the basis of, at a   minimum, the following:                      (A)  the identification of problems that can occur   in operational or program areas of departments, including in    institutions of higher education and in open-enrollment charter   schools that annually receive more than $100 million in state   revenue, that are subject to audit by the State Auditor;                      (B)  a determination of the potential adverse   effects from the problems; and                      (C)  a ranking of the risks associated with the   problems.          SECTION 2.  Section 321.013, Government Code, is amended by   amending Subsection (a) and adding Subsection (k-1) to read as   follows:          (a)  The State Auditor shall conduct audits of all   departments, including of institutions of higher education and of   open-enrollment charter schools that annually receive more than   $100 million in state revenue, as specified in the audit plan. At   the direction of the committee, the State Auditor shall conduct an   audit or investigation of any entity receiving funds from the   state.          (k-1)  In devising the audit plan under Subsection (c), the   State Auditor shall consider the performance of audits on   open-enrollment charter schools that annually receive more than   $100 million in state revenue. The State Auditor may collaborate   with the State Board of Education in performing an audit under this   subsection. An audit described by this subsection may be limited in   scope to open-enrollment charter schools that the State Auditor   determines pose the highest financial risk to this state.          SECTION 3.  This Act takes effect September 1, 2021.