TITLE 31.NATURAL RESOURCES AND CONSERVATION

Part 17. TEXAS STATE SOIL AND WATER CONSERVATION BOARD

Chapter 525. AUDIT REQUIREMENTS FOR SOIL AND WATER CONSERVATION DISTRICTS

Subchapter A. AUDITS OF DISTRICTS

The Texas State Soil and Water Conservation Board adopts on an emergency repeal basis 31 TAC §525.8, and simultaneously adopts on an emergency new §525.8 defining guidelines for audit and financial reporting by Soil and Water Conservation Districts. The new rule explains the compliance contingencies of audit and financial statement reporting to the Texas State Soil and Water Conservation Board by Soil and Water Conservation Districts.

The emergency exists because of a publication error in the Texas Register dated January 4, 2002, (27 TexReg 271). In that issue the body of §525.9 was duplicated in §525.8. This error must be corrected before publication by West Publishing Company.

31 TAC §525.8

(Editor's note: The text of the following section adopted for repeal on an emergency basis will not be published. The section may be examined in the offices of the Texas State Soil and Water Conservation Board or in the Texas Register office, Room 245, James Earl Rudder Building, 1019 Brazos Street, Austin.)

The repeal is adopted under Chapter 201.020 Agriculture Code, which provides the Texas State Soil and Water Conservation Board with the authority to adopt rules as necessary for the performance of its functions under the Agriculture Code.

No other statutes, articles or codes are affected by this repeal.

§525.8.District Divisions and Reorganizations.

This agency hereby certifies that the emergency adoption has been reviewed by legal counsel and found to be within the agency's legal authority to adopt.

Filed with the Office of the Secretary of State on April 29, 2002.

TRD-200202657

Robert G. Buckley

Executive Director

Texas State Soil and Water Conservation Board

Effective Date: April 29, 2002

Expiration Date: June 30, 2002

For further information, please call: (254) 773-2250


31 TAC §525.8

The new rule is adopted on an emergency basis under Chapter 201.020 Agriculture Code, which provides the Texas State Soil and Water Conservation Board with the authority to adopt rules as necessary for the performance of its functions under the Agriculture Code.

No other statutes, articles or codes are affected by this new rule.

§525.8.Compliance Contingencies.

(a) The Annual Financial Report must be filed no later than 60 days after August 31 of each fiscal year.

(1) A District's funds will be considered out of compliance and placed on "hold" status if an Annual Financial Statement is not received by the State Soil and Water Conservation Board by October 30 of each fiscal year.

(2) A District's funds will be placed on "hold" status if the Annual Financial Statement has been received by the due date but the District has not corrected errors on the Annual Financial Statement by December 31 of each fiscal year.

(b) The Audit Report must be filed no later than 120 days after August 31 of each even numbered years.

(1) A District's funds will be considered out of compliance and placed on "hold" status if an Audit Report is not received by the State Soil and Water Conservation Board by January 1 of each odd numbered year.

(2) A District's funds will be placed on "hold" status if the Audit Report has been received by the due date but the District has not corrected errors on the Audit Report by February 28 of odd numbered years.

This agency hereby certifies that the emergency adoption has been reviewed by legal counsel and found to be within the agency's legal authority to adopt.

Filed with the Office of the Secretary of State on April 29, 2002.

TRD-200202658

Robert G. Buckley

Executive Director

Texas State Soil and Water Conservation Board

Effective Date: April 29, 2002

Expiration Date: June 30, 2002

For further information, please call: (254) 773-2250