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An Audit Report on Selected Groundwater Conservation Districts

October 2014

Report Number 15-005

Overall Conclusion

Auditors selected 12 groundwater conservation districts (districts) and audited their (1) achievement of selected groundwater management plan goals and (2) compliance with selected statutory requirements. Results for each district’s fiscal year 2013 are summarized below.

Districts' Achievement of Groundwater Management Plan Goals

Three (25 percent) of the 12 districts fully achieved all applicable groundwater management plan goals audited. Texas Water Code, Chapter 36, requires districts to establish groundwater management plans. Those three districts were:

- The Brazos Valley Groundwater Conservation District.

- The North Texas Groundwater Conservation District.

- The Red River Groundwater Conservation District.

Seven (58 percent) of the 12 districts fully or partially achieved at least 3 of the 4 applicable groundwater management plan goals audited. Those seven districts were:

- The Coastal Bend Groundwater Conservation District.

- The Edwards Aquifer Authority.

- The Glasscock Groundwater Conservation District.

- The High Plains Underground Water Conservation District No.1.

- The Panhandle Groundwater Conservation District.

- The Prairielands Groundwater Conservation District.

- The Sandy Land Underground Water Conservation District.

Two (17 percent) of the 12 districts did not fully achieve 1 or more of the applicable groundwater management plan goals audited. Those two districts were:

- The San Patricio County Groundwater Conservation District.

- The Saratoga Underground Water Conservation District.

Auditors reviewed activities that the districts performed to achieve selected management plan goals. Examples of those goals were providing the most efficient use of groundwater, controlling and preventing waste of groundwater, addressing drought conditions, and addressing conservation. A list of the eight statutorily required groundwater management plan goals is presented in Appendix 4.

Districts' Compliance with Statutory Requirements

Four (33 percent) of the 12 districts audited fully complied with 8 or more of the 10 Texas Water Code statutory requirements audited. Two of those districts fully complied with all applicable Texas Water Code requirements audited. Those two districts were:

- The Brazos Valley Groundwater Conservation District.

- The Panhandle Groundwater Conservation District.

Examples of the Texas Water Code requirements audited include requirements for the districts to obtain bonds for employees and members of their boards of directors, obtain an annual financial audit, adopt annual budgets, hold quarterly board meetings, and adopt policies and rules. In some instances, certain statutory requirements did not apply to a district. See Table 14 in Chapter 2 for detailed results.

Auditors communicated other less significant issues separately in writing to the Brazos Valley Groundwater Conservation District, High Plains Underground Water Conservation District No. 1, the Panhandle Groundwater Conservation District, and the Water Development Board.

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