A Performance Audit
An Audit Report on Selected Groundwater Conservation Districts
May 2018
Summary Analysis
Auditors selected five groundwater conservation districts (districts) and audited their (1) achievement of selected groundwater management plan goals and (2) compliance with selected statutory requirements for each district’s fiscal year 2017. Of the five districts audited:
Starr County Groundwater Conservation District was not actively engaged in the achievement of its management plan goals and ensuring compliance with statutory requirements. As a result, the district achieved only one of its management plan goals and complied with one of the applicable Texas Water Code requirements. Starr County Groundwater Conservation District did not submit a management’s response.
Terrell County Groundwater Conservation District did not achieve the majority of its management plan goals. However, it fully complied with all but one of the applicable Texas Water Code requirements. Duval County Groundwater Conservation District fully or partially achieved the majority of its management plan goals and fully complied with all applicable Texas Water Code requirements.
The remaining two districts audited—Brush Country Groundwater Conservation District and Post Oak Savannah Groundwater Conservation District—fully achieved the majority or all, respectively, of their management plan goals and fully complied with all applicable Texas Water Code requirements.
Starr County Groundwater Conservation District (District) was not actively engaged during fiscal year 2017 in the achievement of management plan goals and compliance with applicable statutory requirements audited. As a result of its lack of active engagement, the District did not achieve 6 (86 percent) of its 7 management plan goals. Failure to achieve management plan goals increases the risk of the waste of groundwater resources, failure to conserve those resources, and that desired future conditions will not be met.
Starr County Groundwater Conservation District (District) was not actively engaged during fiscal year 2017 in the achievement of management plan goals and compliance with applicable statutory requirements audited. As a result of its lack of active engagement, the District did not comply with 4 (80 percent) of the 5 applicable Texas Water Code requirements audited. Failure to comply with applicable statutory requirements increases the risk that groundwater resources will not be appropriately protected or conserved and desired future conditions will not be met.
Terrell County Groundwater Conservation District (District) did not achieve 4 (57 percent) of 7 applicable management plan goals during fiscal year 2017. Failure to achieve its management plan goals increases the risk that groundwater resources within the District will not be properly managed to protect, preserve, conserve, and recharge groundwater.
Terrell County Groundwater Conservation District (District) fully complied with 7 (88 percent) of the 8 applicable Texas Water Code requirements audited. The District partially complied with the remaining requirement.
Duval County Groundwater Conservation District fully achieved 5 (63 percent), partially achieved 2 (25 percent), and did not achieve 1 (12 percent) of its 8 management plan goals during fiscal year 2017. Failure to fully achieve all management plan goals increases the risk that the District will not adequately preserve, conserve, or prevent the waste of groundwater resources.
Duval County Groundwater Conservation District fully complied with all nine Texas Water Code requirements audited.
Brush Country Groundwater Conservation District (District) fully achieved 7 (88 percent) of 8 management goals. The District did not achieve the remaining management plan goal.
Brush Country Groundwater Conservation District fully complied with all nine applicable Texas Water Code requirements audited.
Post Oak Savannah Groundwater Conservation District (District) fully achieved all eight of its management plan goals during fiscal year 2017.
Post Oak Savannah Groundwater Conservation District fully complied with all nine applicable Texas Water Code requirements audited.
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