A Performance Audit
An Audit Report on Selected Groundwater Conservation Districts
July 2019
Summary Analysis
Auditors selected seven 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 2018.
Table 1 summarizes the achievement of selected groundwater management plan goals for each district audited.
Table 1
| Achievement of Selected Management Plan Goals | |||
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| Fully Achieved All | Fully or Partially Achieved All |
Fully or Partially Achieved Majority |
Partially Achieved or Did Not Achieve Majority |
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Table 2 summarizes each district’s compliance with selected statutory requirements for each district audited.
Table 2
| Compliance with Selected Statutory Requirements | |||
|---|---|---|---|
| Fully Complied with All | Fully Complied with Majority |
Fully or Partially Complied with Majority |
Partially Complied or Did Not Comply with Majority |
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Live Oak Underground Water Conservation District (District) fully achieved all six of its applicable management plan goals during fiscal year 2018.
The District did not comply with 3 (33 percent) of 9 applicable statutory requirements audited. Additionally, it partially complied with 2 (22 percent) of 9 requirements and fully complied with 4 (44 percent) of 9 requirements.
Failure to comply with applicable statutory requirements increases the risk that groundwater resources will not be sufficiently protected or conserved and desired future conditions will not be met.
Evergreen Underground Water Conservation District (District) did not achieve 3 (43 percent) of 7 applicable management plan goals during fiscal year 2018. Additionally, it partially achieved 3 (43 percent) of 7 management plan goals and fully achieved 1 (14 percent) of 7 management plan goals.
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.
The District fully complied with 6 (67 percent) of 9 applicable statutory requirements audited. Additionally, it partially complied with 2 (22 percent) of 9 requirements, and it did not comply with the remaining requirement.
Failure to comply with applicable statutory requirements increases the risk that groundwater resources will not be sufficiently protected or conserved and desired future conditions will not be met.
Mesa Underground Water Conservation District (District) fully achieved 1 (20 percent) of 5 applicable management plan goals during fiscal year 2018. Additionally, it partially achieved 3 (60 percent) of 5 management plan goals and did not achieve the remaining goal.
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.
The District fully complied with 8 (89 percent) of 9 applicable statutory requirements audited and partially complied with the remaining requirement.
Failure to comply with applicable statutory requirements increases the risk that groundwater resources will not be sufficiently protected or conserved and desired future conditions will not be met.
Barton Springs/Edwards Aquifer Conservation District (District) fully achieved 5 (71 percent) of 7 applicable management plan goals during fiscal year 2018. Additionally, it partially achieved 2 (29 percent) of 7 management plan goals.
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.
The District fully complied with 8 (89 percent) of 9 applicable statutory requirements audited and partially complied with the remaining requirement.
Failure to comply with applicable statutory requirements increases the risk that groundwater resources will not be sufficiently protected or conserved and desired future conditions will not be met.
Calhoun County Groundwater Conservation District (District) fully achieved all seven of its applicable management plan goals during fiscal year 2018.
The District fully complied with 8 (89 percent) of 9 applicable statutory requirements audited and partially complied with the remaining requirement.
Failure to comply with applicable statutory requirements increases the risk that groundwater resources will not be sufficiently protected or conserved and desired future conditions will not be met.
Gonzales County Underground Water Conservation District (District) fully achieved 6 (86 percent) of 7 applicable management plan goals during fiscal year 2018. Additionally, it partially achieved 1 (14 percent) of 7 management plan goals.
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.
The District fully complied with all nine applicable statutory requirements audited.
Headwaters Groundwater Conservation District (District) fully achieved all seven of its applicable management plan goals during fiscal year 2018.
The District fully complied with all nine applicable statutory requirements audited.
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