A Performance Audit
An Audit Report on Selected Groundwater Conservation Districts
January 2021
Summary Analysis
Auditors selected five groundwater conservation districts (districts) and audited their compliance with selected statutory requirements of Texas Water Code, Chapter 36, for each district’s fiscal year 2019.
Table 1 summarizes the selected Texas Water Code compliance requirements audited for the five districts selected for fiscal year 2019.
Selected Compliance Requirements by Category
| Administration | Powers and Duties | Finances |
|---|---|---|
| Board Meetings | Management Plan Goals | Directors' Expenditures |
| Directors’ Bonds | Joint Planning | Annual Audit |
| Employee Bonds | Rules of Enforcement | Annual Budget |
| District Policies | Depository Bank Requirements |
Table 2 summarizes the districts’ compliance with selected statutory requirements of Texas Water Code, Chapter 36.
Summary of Chapters and Related Issue Ratings
| Fully Complied with All Tested Requirements | Fully Complied with the Majority of Tested Requirements |
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During fiscal year 2019, Lipan-Kickapoo Water Conservation District fully complied with all 10 of the applicable statutory requirements tested.
During fiscal year 2019, Bandera County River Authority and Groundwater District fully complied with 8 (80 percent) of 10 applicable statutory requirements tested.
During fiscal year 2019, Comal Trinity Groundwater Conservation District fully complied with 10 (91 percent) of 11 applicable statutory requirements tested.
During fiscal year 2019, Medina County Groundwater Conservation District fully complied with 9 (82 percent) of 11 statutory requirements tested.
During fiscal year 2019, Reeves County Groundwater Conservation District fully complied with 9 (90 percent) of 10 applicable statutory requirements tested.
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