reglab/housing_qa huggingface dataset:
TX Water Code § 49.195 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 49 - Provisions Applicable to All Districts|Subchapter G. Audit of Districts|Section 49.195. Review by Executive Director

Sec. 49.195.  REVIEW BY EXECUTIVE DIRECTOR.  (a)  The executive director may review the audit report of each district.  After reviewing the audit report, the executive director may request additional information from the district.  The district shall provide the additional information not later than the 60th day after the date the request was received, unless the executive director extends the time allowed for the district to provide additional information for good cause.(b)  Subject to Subsection (f), the commission may request that the state auditor assist in the establishment of standards and procedures for review of district audits by the executive director.(c)  If the executive director has any objections or determines any violations of generally accepted auditing standards or accounting principles, statutes, or board rules, or if the executive director has any recommendations, he or she shall notify the board and the district's auditor.(d)  Before the audit report may be accepted by the executive director as being in compliance with the provisions of this subchapter, the board and the auditor shall remedy objections and correct violations of which they have been notified by the executive director.(e)  If the audit report indicates that any penal law has been violated, the executive director shall notify the appropriate county or district attorney and the attorney general.(f)  Participation by the state auditor under Subsection (b) is subject to approval by the legislative audit committee for inclusion in the audit plan under Section 321.013(c), Government Code.|Added by Acts 1995, 74th Leg., ch. 715, Sec. 2, eff. Sept. 1, 1995.  Amended by Acts 2003, 78th Leg., ch. 785, Sec. 54, eff. Sept. 1, 2003.Amended by: Acts 2019, 86th Leg., R.S., Ch. 608 (S.B. 911), Sec. 3, eff. September 1, 2019.|
TX Water Code § 49.196 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 49 - Provisions Applicable to All Districts|Subchapter G. Audit of Districts|Section 49.196. Access to and Maintenance of District Records

Sec. 49.196.  ACCESS TO AND MAINTENANCE OF DISTRICT RECORDS.  (a)  The executive director may review and investigate a district's financial records and may conduct an on-site audit of a district's financial information.  The executive director shall have access to all vouchers, receipts, district fiscal and financial records, and other district records the executive director considers necessary.(b)  All district fiscal records shall be prepared on a timely basis and maintained in an orderly manner in accordance with generally accepted accounting principles.  The fiscal records shall be available for public inspection during regular business hours.  A district's fiscal records may be removed from the district's office for the purposes of recording its fiscal affairs and preparing an audit, during which time the fiscal records are under the control of the district's auditor.|Added by Acts 1995, 74th Leg., ch. 715, Sec. 2, eff. Sept. 1, 1995.Amended by: Acts 2019, 86th Leg., R.S., Ch. 608 (S.B. 911), Sec. 4, eff. September 1, 2019.|
TX Water Code § 49.197 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 49 - Provisions Applicable to All Districts|Subchapter G. Audit of Districts|Section 49.197. Financially Dormant Districts

Sec. 49.197.  FINANCIALLY DORMANT DISTRICTS.  (a)  A financially dormant district is a district that had:(1)  $500 or less of receipts from operations, tax assessments, loans, contributions, or any other sources during the calendar year;(2)  $500 or less of disbursements of funds during the calendar year;(3)  no bonds or other long-term (more than one year) liabilities outstanding during the calendar year;  and(4)  no cash or investments that exceeded $5,000 at any time during the calendar year.(b)  A financially dormant district may elect to submit to the executive director a financial dormancy affidavit instead of complying with the audit requirements of Section 49.191.(c)  The annual financial dormancy affidavit shall be prepared in a format prescribed by the executive director and shall be submitted for filing by a duly authorized representative of the district.(d)  The affidavit must be filed annually on or before January 31 with the executive director until such time as the district becomes financially active and the board adopts a fiscal year;  thereafter, the district shall file annual audit reports as prescribed by this subchapter.(e)  A district that becomes financially dormant after having been financially active shall be required to file annual financial dormancy affidavits on or before January 31, until the district is either dissolved or again becomes financially active.(f)  Districts governed by this section are subject to periodic audits by the executive director.|Added by Acts 1995, 74th Leg., ch. 715, Sec. 2, eff. Sept. 1, 1995.|
TX Water Code § 49.198 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 49 - Provisions Applicable to All Districts|Subchapter G. Audit of Districts|Section 49.198. Audit Report Exemption

Sec. 49.198.  AUDIT REPORT EXEMPTION.  (a)  A district may elect to file annual financial reports with the executive director in lieu of the district's compliance with Section 49.191 provided:(1)  the district had no bonds or other long-term (more than one year) liabilities outstanding during the fiscal period;(2)  the district did not have gross receipts from operations, loans, taxes, or contributions in excess of $250,000 during the fiscal period; and(3)  the district's cash and temporary investments were not in excess of  $250,000 during the fiscal period.(b)  The annual financial report must be accompanied by an affidavit attesting to the accuracy and authenticity of the financial report signed by a duly authorized representative of the district.(c)  The annual financial report and affidavit in a format prescribed by the executive director must be on file with the executive director within 45 days after the close of the district's fiscal year.(d)  Districts governed by this section are subject to periodic audits by the executive director.|Added by Acts 1995, 74th Leg., ch. 715, Sec. 2, eff. Sept. 1, 1995.  Amended by Acts 1997, 75th Leg., ch. 1070, Sec. 10, eff. Sept. 1, 1997.Amended by: Acts 2011, 82nd Leg., R.S., Ch. 444 (S.B. 1361), Sec. 1, eff. August 29, 2011.Acts 2011, 82nd Leg., R.S., Ch. 1021 (H.B. 2694), Sec. 4.23, eff. September 1, 2011.Acts 2011, 82nd Leg., R.S., Ch. 1037 (H.B. 3002), Sec. 1, eff. June 17, 2011.|
TX Water Code § 49.199 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 49 - Provisions Applicable to All Districts|Subchapter G. Audit of Districts|Section 49.199. Policies and Audits of Districts

Sec. 49.199.  POLICIES AND AUDITS OF DISTRICTS.  (a)  Subject to the law governing the district, the board shall adopt the following in writing:(1)  a code of ethics for district directors, officers, employees, and persons who are engaged in handling investments for the district;(2)  a policy relating to travel expenditures;(3)  a policy relating to district investments that ensures that:(A)  purchases and sales of investments are initiated by authorized individuals, conform to investment objectives and regulations, and are properly documented and approved;  and(B)  periodic review is made of district investments to evaluate investment performance and security;(4)  policies and procedures for selection, monitoring, or review and evaluation of professional services;(5)  a uniform method of accounting and reporting for industrial development bonds and pollution control bonds that complies with requirements of the commission;  and(6)  policies that ensure a better use of management information including:(A)  budgets for use in planning and controlling cost;(B)  an audit committee of the board;  and(C)  uniform reporting requirements that use "Audits of State and Local Governmental Units" as a guide on audit working papers and that use "Governmental Accounting and Financial Reporting Standards."(b)  The state auditor may audit the financial transactions of any district if the state auditor determines that the audit is necessary.|Added by Acts 1995, 74th Leg., ch. 715, Sec. 2, eff. Sept. 1, 1995.|
TX Water Code § 49.1991 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 49 - Provisions Applicable to All Districts|Subchapter G. Audit of Districts|Section 49.1991. Efficiency Review of River Authorities

Sec. 49.1991.  EFFICIENCY REVIEW OF RIVER AUTHORITIES. A district that is a river authority is subject to an efficiency review by the Legislative Budget Board.|Added by Acts 2013, 83rd Leg., R.S., Ch. 1293 (H.B. 2362), Sec. 1, eff. September 1, 2013.|
TX Water Code § 49.200 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 49 - Provisions Applicable to All Districts|Subchapter G. Audit of Districts|Section 49.200. Review and Comment on Budget of Certain Districts

Sec. 49.200.  REVIEW AND COMMENT ON BUDGET OF CERTAIN DISTRICTS.  A district that provides wholesale potable water and wastewater services shall adopt a program that provides such wholesale customers an opportunity to review and comment on the district's annual budget that applies to their services before that budget is adopted by the board.|Added by Acts 1995, 74th Leg., ch. 715, Sec. 2, eff. Sept. 1, 1995.|
TX Water Code § 49.2121 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 49 - Provisions Applicable to All Districts|Subchapter H. Powers and Duties|Section 49.2121. Acceptance of Credit Cards

Sec. 49.2121.  ACCEPTANCE OF CREDIT CARDS.  (a)  In this section, "credit card" means a card, plate, or similar device authorizing a designated person or bearer to obtain goods, services, money, or any other thing of value on credit.(b)  A district may:(1)  accept a credit card for the payment of any fees and charges imposed by the district;(2)  collect a fee that is reasonably related to the expense incurred by the district in processing the payment by credit card; and(3)  collect a service charge for the expense incurred by the district in collecting the original fee or charge if the payment by credit card is not honored by the credit card company on which the funds are drawn.(c)  The service charge under Subsection (b)(3) may not exceed the amount charged for the collection of a check drawn on an account with insufficient funds.(d)  The district may not collect the service charge under Subsection (b)(3) if:(1)  the district is notified at the time of payment that the payment is not honored; and(2)  the customer immediately submits to the district an alternative form of payment.|Added by Acts 2005, 79th Leg., Ch. 260 (H.B. 1935), Sec. 1, eff. September 1, 2005.Amended by: Acts 2013, 83rd Leg., R.S., Ch. 105 (S.B. 902), Sec. 17, eff. September 1, 2013.|
TX Water Code § 49.2122 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 49 - Provisions Applicable to All Districts|Subchapter H. Powers and Duties|Section 49.2122. Establishment of Customer Classes

Sec. 49.2122.  ESTABLISHMENT OF CUSTOMER CLASSES.  (a)  Notwithstanding any other law, a district may establish different charges, fees, rentals, or deposits among classes of customers that are based on any factor the district considers appropriate, including:(1)  the similarity of the type of customer to other customers in the class, including:(A)  residential;(B)  commercial;(C)  industrial;(D)  apartment;(E)  rental housing;(F)  irrigation;(G)  homeowner associations;(H)  builder;(I)  out-of-district;(J)  nonprofit organization; and(K)  any other type of customer as determined by the district;(2)  the type of services provided to the customer class;(3)  the cost of facilities, operations, and administrative services to provide service to a particular class of customer, including additional costs to the district for security, recreational facilities, or fire protection paid from other revenues; and(4)  the total revenues, including ad valorem tax revenues and connection fees, received by the district from a class of customers relative to the cost of service to the class of customers.(a-1)  Notwithstanding Subsection (a), a district that provides nonsubmetered master metered utility service, as defined by Section 13.087(a)(1), to a recreational vehicle park, as defined by Section 13.087(a)(3):(1)  shall determine the rates for that service on the same basis the district uses to determine the rates for other commercial businesses that serve transient customers and receive nonsubmetered master metered utility service from the district; and(2)  may not charge a person who owns or operates a recreational vehicle park that receives nonsubmetered master metered utility service from the district an administrative fee for the services provided.(b)  A district is presumed to have weighed and considered appropriate factors and to have properly established charges, fees, rentals, and deposits absent a showing that the district acted arbitrarily and capriciously.|Added by Acts 2007, 80th Leg., R.S., Ch. 1430 (S.B. 3), Sec. 7.01, eff. September 1, 2007.Amended by: Acts 2011, 82nd Leg., R.S., Ch. 6 (S.B. 569), Sec. 1, eff. September 1, 2011.Acts 2013, 83rd Leg., R.S., Ch. 613 (S.B. 1268), Sec. 7, eff. September 1, 2013.|
TX Water Code § 49.2125 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 49 - Provisions Applicable to All Districts|Subchapter H. Powers and Duties|Section 49.2125. Fees and Other Charges of Certain Regional Water Authorities After Annexation

Sec. 49.2125.  FEES AND OTHER CHARGES OF CERTAIN REGIONAL WATER AUTHORITIES AFTER ANNEXATION.  (a)  This section applies to a regional water authority that:(1)  was established after January 1, 1999;(2)  is located entirely within a county with a population greater than 3.4 million according to the 2000 federal decennial census;  and(3)  has a population greater than 375,000 according to the 2000 federal decennial census.(b)  Notwithstanding any other law, except to the extent an authority to which this section applies agrees in writing, a municipality's annexation of territory within the authority has no effect on the authority's ability to assess and collect inside the territory annexed by the municipality the types of fees, rates, charges, or special assessments that the authority was assessing and collecting at the time the municipality initiated the annexation;  provided, however, that the authority's ability to assess and collect such fees, rates, charges, or special assessments shall terminate on the later to occur of (i) the date of final payment or defeasance of any bonds or other indebtedness, including any refunding bonds, that are secured by such fees, rates, charges, or special assessments or (ii) the date that the authority no longer provides services inside the annexed territory.  An authority to which this section applies shall continue to provide services to the annexed territory in accordance with contracts in effect at the time of the annexation unless a written agreement between the governing body of the authority and the governing body of the municipality provides otherwise.|Added by Acts 2003, 78th Leg., ch. 248, Sec. 15, eff. June 18, 2003.|
TX Water Code § 49.2127 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 49 - Provisions Applicable to All Districts|Subchapter H. Powers and Duties|Section 49.2127. Pipeline Fees and Requirements Imposed by Certain Districts

Sec. 49.2127.  PIPELINE FEES AND REQUIREMENTS IMPOSED BY CERTAIN DISTRICTS.  (a)  In this section, "retail public utility" has the meaning assigned by Section 13.002.(b)  This section applies only to a district whose territory is located wholly or partly in a county:(1)  located on the Gulf of Mexico and an international border; or(2)  adjacent to a county described by Subdivision (1).(c)  Notwithstanding Section 49.002, this section prevails over a special law governing a district.(d)  A district may not impose on a retail public utility that proposes to construct a water or sewer pipeline or associated infrastructure in the district's service area:(1)  requirements for constructing the pipeline that are unduly burdensome; or(2)  a fee that is greater than the actual, reasonable, and documented costs incurred by the district for review, legal services, engineering services, inspection, construction, and repair associated with the retail public utility construction, and any other related costs incurred by the district in association with the retail public utility construction.|Added by Acts 2021, 87th Leg., R.S., Ch. 1022 (S.B. 2185), Sec. 8, eff. September 1, 2021.|
TX Water Code § 49.213 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 49 - Provisions Applicable to All Districts|Subchapter H. Powers and Duties|Section 49.213. Authority to Issue Contracts

Sec. 49.213.  AUTHORITY TO ISSUE CONTRACTS.  (a)  A district may contract with a person or any public or private entity for the joint construction, financing, ownership, and operation of any works, improvements, facilities, plants, equipment, and appliances necessary to accomplish any purpose or function permitted by a district, or a district may purchase an interest in any project used for any purpose or function permitted by a district.(b)  A district may enter into contracts with any person or any public or private entity in the performance of any purpose or function permitted by a district.(c)  A district may enter into contracts, which may be of unlimited duration, with persons or any public or private entities on the terms and conditions the board may consider desirable, fair, and advantageous for:(1)  the purchase or sale of water;(2)  the collection, transportation, treatment, and disposal of its domestic, industrial, and communal wastes or the collection, transportation, treatment, and disposal of domestic, industrial, and communal wastes of other persons;(3)  the gathering, diverting, and control of local storm water, or other local harmful excesses of water;(4)  the continuing and orderly development of the land and property within the district through the purchase, construction, or installation of works, improvements, facilities, plants, equipment, and appliances that the district may otherwise be empowered and authorized to do or perform so that, to the greatest extent reasonably possible, considering sound engineering and economic practices, all of the land and property may be placed in a position to ultimately receive the services of the works, improvements, plants, facilities, equipment, and appliances;(5)  the maintenance and operation of any works, improvements, facilities, plants, equipment, and appliances of the district or of another person or public or private entity;(6)  the collection, treatment, and disposal of municipal solid wastes;  and(7)  the exercise of any other rights, powers, and duties granted to a district.|Added by Acts 1995, 74th Leg., ch. 715, Sec. 2, eff. Sept. 1, 1995.|
TX Water Code § 49.214 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 49 - Provisions Applicable to All Districts|Subchapter H. Powers and Duties|Section 49.214. Conflicts of Interest in Contracts

Sec. 49.214.  CONFLICTS OF INTEREST IN CONTRACTS.  The provisions of Chapter 171, Local Government Code, shall apply to the award of district contracts.|Added by Acts 1995, 74th Leg., ch. 715, Sec. 2, eff. Sept. 1, 1995.|
TX Water Code § 49.2145 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 49 - Provisions Applicable to All Districts|Subchapter H. Powers and Duties|Section 49.2145. Use of Money Received Under Certain Contracts

Sec. 49.2145.  USE OF MONEY RECEIVED UNDER CERTAIN CONTRACTS.  (a)  This section applies only to a district located in:(1)  a county included in the Harris-Galveston Subsidence District; or(2)  a county included in the Fort Bend Subsidence District.(b)  A district that receives money from a municipality under the terms of a contract with the municipality, including a strategic partnership agreement authorized by Section 43.0751, Local Government Code, may use the money for any purpose of the district or the municipality, unless the contract requires the district to use the money for a specified purpose.  For purposes of this chapter, a district purpose includes a municipal purpose for which money is used under this section.|Added by Acts 2005, 79th Leg., Ch. 581 (H.B. 1599), Sec. 1, eff. September 1, 2005.Amended by: Acts 2013, 83rd Leg., R.S., Ch. 161 (S.B. 1093), Sec. 21.005, eff. September 1, 2013.|
TX Water Code § 49.215 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 49 - Provisions Applicable to All Districts|Subchapter H. Powers and Duties|Section 49.215. Service to Areas Outside the District

Sec. 49.215.  SERVICE TO AREAS OUTSIDE THE DISTRICT.  (a)  A district may purchase, construct, acquire, own, operate, repair, improve, or extend all works, improvements, facilities, plants, equipment, and appliances necessary to provide any services or facilities authorized to be provided by the district to areas contiguous to or in the vicinity of the district provided the district does not duplicate a service or facility of another public entity.  A district providing potable water and sewer utility services to household users shall not provide services or facilities to serve areas outside the district that are also within the corporate limits of a city without securing a resolution or ordinance of the city granting consent for the district to serve the area within the city.(b)  To secure money for this purpose, a district is authorized to issue and sell negotiable bonds and notes payable from the levy and collection of ad valorem taxes on all taxable property within the district or from all or any designated part of the revenues received from the operation of the district's works, improvements, facilities, plants, equipment, and appliances or from a combination of taxes and revenues.(c)  Any bonds and notes may be issued upon the terms and conditions set forth in this code.(d)  A district shall not be required to hold a certificate of convenience and necessity as a precondition for providing retail water or sewer service to any customer or service area, notwithstanding the fact that such customer or service area may be located either within or outside the boundaries of the district or has previously received water or sewer service from an entity required by law to hold a certificate of convenience and necessity as a precondition for such service.  This subsection does not authorize a district to provide services within an area for which a retail public utility holds a certificate of convenience and necessity or within the boundaries of another district without that district's consent, unless the district has a valid certificate of convenience and necessity to provide services to that area.(e)  A district is authorized to establish, maintain, revise, charge, and collect the rates, fees, rentals, tolls, or other charges for the use, services, and facilities that provide service to areas outside the district that are considered necessary and may be higher than those charged for comparable service to users within the district.(f)  The rates, fees, rentals, tolls, or other charges shall be at least sufficient to meet the expense of operating and maintaining the services and facilities for a water and sanitary sewer system serving areas outside the district and to pay the principal of and interest and redemption price on bonds issued to purchase, construct, acquire, own, operate, repair, improve, or extend the services or facilities.|Added by Acts 1995, 74th Leg., ch. 715, Sec. 2, eff. Sept. 1, 1995.|