LEGISLATIVE AUDIT REVIEW; DETERMINATION OF WHETHER DISTRICT IS OPERATIONAL

(a) A district is subject to review by the state auditor under the direction of the legislative audit committee pursuant to Chapter 321, Government Code. (b) The commission, the Texas Water Development Board, and the Parks and Wildlife Department shall provide technical assistance to the state auditor's office for a review performed under Subsection (a). (c) In a review performed under Subsection (a), the state auditor shall make a determination of whether a district is actively engaged in achieving the objectives of the district's management plan based on an analysis of the district's activities. (d) The state auditor may perform the review under Subsection (a) following the first anniversary of the initial approval of the plan under Section 36.1072 and at least as often as once every seven years after that date, subject to a risk assessment and to the legislative audit committee's approval of including the review in the audit plan under Section 321.013, Government Code. (e) The state auditor shall report findings of the review to the legislative audit committee and to the commission. (f) If it is determined under Subsection (c) that the district is not operational, the commission shall take appropriate action under Section 36.303.