An Audit Report On Selected Groundwater Conservation Districts

2y ago
21 Views
2 Downloads
980.06 KB
104 Pages
Last View : 12d ago
Last Download : 6m ago
Upload by : Aliana Wahl
Transcription

John Keel, CPAState AuditorAn Audit Report onSelected GroundwaterConservation DistrictsOctober 2013Report No. 14-004

An Audit Report onSelected Groundwater ConservationDistrictsSAO Report No. 14-004October 2013Overall ConclusionAuditors selected 21 groundwater conservationdistricts and 2 underground water conservationdistricts (districts) and audited their (1)achievement of selected groundwatermanagement plan goals and (2) compliance withselected statutory requirements. Results aresummarized below.Districts’ Achievement of GroundwaterManagement Plan GoalsEight (35 percent) of the 23 districts fullyachieved all applicable groundwater managementplan goals audited. Texas Water Code, Chapter36, requires districts to establish groundwatermanagement plans (see text box for additionaldetails on those plans). Those eight districtswere: Clearwater Underground Water ConservationDistrict. Cow Creek Groundwater Conservation District. Goliad County Groundwater Conservation District. Lone Star Groundwater Conservation District. McMullen Groundwater Conservation District. Pineywoods Groundwater Conservation District. Rolling Plains Groundwater Conservation District. Upper Trinity Groundwater Conservation District.Background InformationTexas Water Code, Chapter 36, requiresgroundwater conservation districts (districts)to develop groundwater management plansthat show the steps the districts will take toprotect and manage groundwater.Each district’s groundwater management planmust contain goals that are applicable to eachdistrict as described in Texas Water Code,Section 36.1071. Districts develop one ormore objectives to support each goal.The Water Development Board reviews andapproves districts’ groundwater managementplans, including the goals and objectives. TheCommission on Environmental Quality has theauthority to enforce districts’ compliance withthe statutory requirements outlined in TexasWater Code, Chapter 36. See Appendix 2 for amore detailed description of state agencyroles in the groundwater management processand Appendix 4 for more information aboutthe statutory goals.As of April 2013, there are 97 confirmeddistricts. Two additional districts awaitconfirmation by voters in local elections. SeeAppendix 3 for a map showing the districts.Ten (43 percent) of the 23 districts fully or partially achieved all applicablegroundwater management plan goals audited. Those 10 districts were:This audit was conducted in accordance with Texas Water Code, Sections 36.061 and 36.302.For more information regarding this report, please contact Angelica Ramirez, Audit Manager, or John Keel, State Auditor, at (512) 9369500.

An Audit Report onSelected Groundwater Conservation DistrictsSAO Report No. 14-004 Coastal Plains Groundwater Conservation District. Colorado County Groundwater Conservation District. Crockett County Groundwater Conservation District. Fayette County Groundwater Conservation District. Lower Trinity Groundwater Conservation District. Menard County Underground Water District. Mid-East Texas Groundwater Conservation District. Southern Trinity Groundwater Conservation District. Texana Groundwater Conservation District. Wes-Tex Groundwater Conservation District.Five (22 percent) of the 23 districts did not achieve 1 or more of the applicablegroundwater management plan goals audited. Those five districts were: Clear Fork Groundwater Conservation District. Hays Trinity Groundwater Conservation District. Kimble County Groundwater Conservation District. Northern Trinity Groundwater Conservation District. Trinity Glen Rose Groundwater Conservation District.Auditors reviewed activities that the districts performed to achieve selectedmanagement plan goals. Examples of those goals were providing for the mostefficient use of groundwater, controlling and preventing waste, addressing droughtconditions, and addressing conservation. A list of the eight statutorily requiredgroundwater management plan goals is presented in Appendix 4.Districts’ Compliance with Statutory RequirementsFourteen (61 percent) of the 23 districts audited fully complied with 8 or more ofthe 10 Texas Water Code statutory requirements audited. Seven of those districtsfully complied with all applicable Texas Water Code requirements audited. Thoseseven districts were: Clearwater Underground Water Conservation District. Colorado County Groundwater Conservation District. Fayette County Groundwater Conservation District.ii

An Audit Report onSelected Groundwater Conservation DistrictsSAO Report No. 14-004 Lone Star Groundwater Conservation District. Mid-East Texas Groundwater Conservation District. Pineywoods Groundwater Conservation District. Upper Trinity Groundwater Conservation District.Examples of the Texas Water Code requirements audited included requirements forthe districts to obtain surety bonds for employees and members of their boards ofdirectors, obtain an annual financial audit, adopt annual budgets, hold quarterlyboard meetings, and adopt policies and rules. In some instances, certain statutoryrequirements did not apply to a district. See Table 25 in Chapter 2 for detailedresults.Summary of Management’s ResponseGenerally all districts agreed to implement the recommendations as presented inthis report. However, the Northern Trinity Groundwater Conservation District didnot submit management’s responses to the specific recommendations addressed toit in this report (see Chapter 1-P). Management’s responses from each district areprovided after the recommendations in each chapter in the Detailed Resultssection of this report.Summary of Objectives, Scope, and MethodologyThe audit objectives were to determine whether selected districts complied withapplicable statutes and to summarize information from districts’ audited annualfinancial statements.The scope of this audit covered 23 districts located in 10 of the 16 groundwatermanagement areas in Texas. The audit scope covered each district’s fiscal years2011 and 2012, except as noted. 1 This audit did not include a review of anydistrict’s information technology systems.The audit methodology included: 1Assessing whether each district was actively engaged in achieving four goals fromits groundwater management plan, including all objectives related to eachselected goal. For the goal of addressing conservation, auditors reviewed onlythe objectives specifically related to conservation. If a district achieved all ofthe objectives for a goal during all fiscal years reviewed, auditors concluded thatthe district had fully achieved that goal. If a district achieved at least part of allThe dates of each district’s fiscal year varied among the 23 districts audited.iii

An Audit Report onSelected Groundwater Conservation DistrictsSAO Report No. 14-004of the objectives related to a goal, auditors concluded that the district hadpartially achieved that goal. If a district did not achieve all parts of anyobjectives related to a goal, auditors concluded that the district did not achievethat goal. Assessing whether each district complied with 10 requirements selected fromTexas Water Code, Chapter 36. Obtaining an understanding of statutory requirements by reviewing the TexasWater Code and each district’s enabling legislation.iv

ContentsDetailed ResultsChapter 1Districts’ Achievement of Groundwater ManagementPlan Goals . 1Chapter 2Districts’ Compliance with Statutory Requirements . 68AppendicesAppendix 1Objectives, Scope, and Methodology . 88Appendix 2State Agency Roles in the Groundwater ManagementProcess . 92Appendix 3Map of Groundwater Conservation Districts Audited andGroundwater Management Areas. 93Appendix 4Statutorily Required Groundwater Management Plansand Required Goals . 94Appendix 5Related State Auditor’s Office Work . 95

Detailed ResultsChapter 1Districts’ Achievement of Groundwater Management Plan GoalsEighteen (78 percent) of the 23 groundwater conservation districts (districts)audited fully or partially achieved all of the applicable objectives forgroundwater management plan goals audited. Specifically: Eight districts fully achieved all applicable groundwater managementgoals audited. Ten districts fully or partially achieved all applicable groundwatermanagement goals audited.The remaining 5 (22 percent) of the 23 districts did not achieve one or more oftheir management plan goals audited.For each goal in the groundwater management plan, there are one or moreobjectives and related performance standards that describe the activities thedistrict must perform to achieve the goal.If a district achieved all of the objectives for a goal during both fiscal yearsreviewed, auditors concluded that the district fully achieved that goal. If adistrict achieved at least part of one objective related to a goal, auditorsconcluded that the district partially achieved that goal. If a district did notachieve all objectives related to a goal, auditors concluded that the district didnot achieve that goal. Table 1 summarizes districts’ achievement of thosegoals.Table 1Districts’ Achievement of Groundwater Management Plan Goals for Fiscal Years 2011 and 2012AchievementDistrict1Clear Fork GroundwaterConservation DistrictNumber ofObjectivesAuditedNumber ofObjectivesFullyAchievedNumber ofObjectivesPartiallyAchievedNumber ofObjectivesNotAchievedProviding the Most Efficient Useof Groundwater1-1-Controlling and Preventing Wasteof Groundwater11--Addressing Drought Conditions11Addressing Conservation1-GoalAn Audit Report on Selected Groundwater Conservation DistrictsSAO Report No. 14-004October 2013Page 1-1

Districts’ Achievement of Groundwater Management Plan Goals for Fiscal Years 2011 and 2012AchievementDistrict234567Clearwater UndergroundWater Conservation DistrictCoastal Plains GroundwaterConservation DistrictColorado CountyGroundwater ConservationDistrictCow Creek GroundwaterConservation DistrictCrockett CountyGroundwater ConservationDistrictFayette CountyGroundwater ConservationDistrictNumber ofObjectivesAuditedNumber ofObjectivesFullyAchievedNumber ofObjectivesPartiallyAchievedNumber ofObjectivesNotAchievedProviding the Most Efficient Useof Groundwater44--Controlling and Preventing Wasteof Groundwater11--Addressing Drought Conditions22--Addressing Conservation11--Providing the Most Efficient Useof Groundwater321-Controlling and Preventing Wasteof Groundwater22--Addressing Drought Conditions1-1-Addressing Conservation22--Providing the Most Efficient Useof Groundwater321-Controlling and Preventing Wasteof Groundwater422-Addressing Drought Conditions22--Addressing Conservation11--Providing the Most Efficient Useof Groundwater22--Controlling and Preventing Wasteof Groundwater33--Addressing Drought Conditions33--Addressing Conservation22--Providing the Most Efficient Useof Groundwater22--Controlling and Preventing Wasteof Groundwater11--Addressing Drought Conditions11--Addressing Conservation1-1-Providing the Most Efficient Useof Groundwater33--Controlling and Preventing Wasteof Groundwater431-Addressing Drought Conditions11--Addressing Conservation11--GoalAn Audit Report on Selected Groundwater Conservation DistrictsSAO Report No. 14-004October 2013Page 2

Districts’ Achievement of Groundwater Management Plan Goals for Fiscal Years 2011 and 2012AchievementDistrict8910111213Goliad County GroundwaterConservation DistrictHays Trinity GroundwaterConservation DistrictKimble County GroundwaterConservation DistrictLone Star GroundwaterConservation DistrictLower Trinity GroundwaterConservation DistrictMcMullen GroundwaterConservation DistrictNumber ofObjectivesAuditedNumber ofObjectivesFullyAchievedNumber ofObjectivesPartiallyAchievedNumber ofObjectivesNotAchievedProviding the Most Efficient Useof Groundwater11--Controlling and Preventing Wasteof Groundwater11--Addressing Drought Conditions11--Addressing Conservation11--Providing the Most Efficient Useof Groundwater11--Controlling and Preventing Wasteof Groundwater1--1Addressing Drought Conditions4112Addressing Conservation11--Providing the Most Efficient Useof Groundwater321-Controlling and Preventing Wasteof Groundwater43-1Addressing Drought Conditions1--1Addressing Conservation11--Providing the Most Efficient Useof Groundwater22--Controlling and Preventing Wasteof Groundwater33--Addressing Drought Conditions11--Addressing Conservation33--Providing the Most Efficient Useof Groundwater11--Controlling and Preventing Wasteof Groundwater321-Addressing Drought Conditions33--Addressing Conservation1-1-Providing the Most Efficient Useof Groundwater11--Controlling and Preventing Wasteof Groundwater11--Addressing Drought Conditions11--Addressing Conservation11--GoalAn Audit Report on Selected Groundwater Conservation DistrictsSAO Report No. 14-004October 2013Page 3

Districts’ Achievement of Groundwater Management Plan Goals for Fiscal Years 2011 and 2012AchievementDistrict141516171819Menard County UndergroundWater DistrictMid-East Texas GroundwaterConservation DistrictNorthern TrinityGroundwater ConservationDistrictPineywoods GroundwaterConservation DistrictRolling Plains GroundwaterConservation DistrictSouthern TrinityGroundwater ConservationDistrictNumber ofObjectivesAuditedNumber ofObjectivesFullyAchievedNumber ofObjectivesPartiallyAchievedNumber ofObjectivesNotAchievedProviding the Most Efficient Useof Groundwater11--Controlling and Preventing Wasteof Groundwater54-1Addressing Drought Conditions1-1-Addressing Conservation1-1-Providing the Most Efficient Useof Groundwater1-1-Controlling and Preventing Wasteof Groundwater1-1-Addressing Drought Conditions1-1-Addressing Conservation1-1-Providing the Most Efficient Useof Groundwater2--2Controlling and Preventing Wasteof Groundwater2--2Addressing Drought Conditions1--1Addressing Conservation1--1Providing the Most Efficient Useof Groundwater11--Controlling and Preventing Wasteof Groundwater11--Addressing Drought Conditions11--Addressing Conservation11--Providing the Most Efficient Useof Groundwater22--Controlling and Preventing Wasteof Groundwater11--Addressing Drought Conditions22--Addressing Conservation22--Providing the Most Efficient Useof Groundwater22--Controlling and Preventing Wasteof Groundwater22--Addressing Drought Conditions11--Addressing Conservation1-1-GoalAn Audit Report on Selected Groundwater Conservation DistrictsSAO Report No. 14-004October 2013Page 4

Districts’ Achievement of Groundwater Management Plan Goals for Fiscal Years 2011 and 2012AchievementDistrict20212223Texana GroundwaterConservation DistrictTrinity Glen RoseGroundwater ConservationDistrictUpper Trinity GroundwaterConservation DistrictWes-Tex GroundwaterConservation DistrictNumber ofObjectivesAuditedNumber ofObjectivesFullyAchievedNumber ofObjectivesPartiallyAchievedNumber ofObjectivesNotAchievedProviding the Most Efficient Useof Groundwater1-1-Controlling and Preventing Wasteof Groundwater1-1-Addressing Drought Conditions1-1-Addressing Conservation1-1-Providing the Most Efficient Useof Groundwater11--Controlling and Preventing Wasteof Groundwater312-Addressing Drought Conditions321-Addressing Conservation2--2Providing the Most Efficient Useof Groundwater22--Controlling and Preventing Wasteof Groundwater33--Addressing Drought Conditions11--Addressing Conservation22--Providing the Most Efficient Useof Groundwater33--Controlling and Preventing Wasteof Groundwater22--Addressing Drought Conditions1-1-Addressing Conservation22--GoalAn Audit Report on Selected Groundwater Conservation DistrictsSAO Report No. 14-004October 2013Page 5

Chapter 1-AThe Clear Fork Groundwater Conservation District Fully orPartially Achieved Three of the Four Goals AuditedThe Clear Fork Groundwater Conservation District:Selected Financial Information forFiscal Year 2012 Balance SheetTotal Assets 200,722Total Liabilities 20,506Statement of Revenues and ExpendituresTotal Revenues 59,534Total Expenditures 36,079Source: These amounts were from thedistrict’s annual audited financialstatements and were not verified as partof this audit. These amounts are for thedistrict’s fiscal year ending September30, 2012.Fully achieved the following goals: Controlling and preventing waste of groundwater. Addressing drought conditions. Partially achieved the goal of providing the most efficient useof groundwater. Did not achieve the goal of addressing conservation.For each goal in the groundwater management plan, there are oneor more objectives and related performance standards that describethe activities the district must perform to achieve the goal. Table 2provides additional information.Table 2Clear Fork Groundwater Conservation DistrictAchievement of Groundwater Management Plan ObjectivesGoal and Objective AuditedAchieved?Additional InformationGoal 1: Providing the Most Efficient Use of GroundwaterObjective: The District will present annually educational information relating to conservation practices for the efficient use ofwater resources. These will include but are not limited to publications from the Texas Water Development Board, the TexasCommission on Environmental Quality, Texas Cooperative Extension Service, the Texas Water Resource Institute, and otherresources.Performance Standard: A District official will meet withSoil and Water Conservation District Board on a monthlybasis. A District official will also offer presentations &publications annually to the local civic organizations, suchas Lions Clubs and the Fisher County Agri Day. The Districtofficials will present annually educational information tothe students of Fisher County. Documentation of allinformation disseminated will be in the Annual Report.PartiallyThe district provided documentation ofeducational information disseminatedto students during fiscal years 2011and 2012. However, it did not alwaysmeet on a monthly basis with the Soiland Water Conservation District Boardfor fiscal years 2011 and 2012 asrequired. The district met 7 times in2011 and 10 times in 2012.Goal 2: Controlling and Preventing Waste of GroundwaterObjective: Document reports of wasted groundwater. The District will collect and will document each report of possibly-wastedgroundwater.Performance Standard: The District will investigate 100percent of the reports to determine if any waste isoccurring, and will take action to stop real waste. TheBoard of Directors will receive a report at each regularmeeting that includes the number of wasted groundwaterreports made to the District and the number ofinvestigations. Additionally, the report will include theDistrict’s recommendations on how to address and how toend 100 percent of the wasteful practices.YesAn Audit Report on Selected Groundwater Conservation DistrictsSAO Report No. 14-004October 2013Page 6

Clear Fork Groundwater Conservation DistrictAchievement of Groundwater Management Plan ObjectivesGoal and Objective AuditedAchieved?Additional InformationGoal 3: Addressing Drought ConditionsObjective: The District will monitor the Palmer Drought Severity Index (PDSI) by Texas Climatic Division. If PDSI indicates that theDistrict will experience severe drought conditions, the District will notify all public water suppliers within the District.Performance Standard: The District staff will monitor thePDSI and report findings and actions to the District Boardat each regular meeting. The reports and information willbe included in the District Annual Report.YesGoal 4: Addressing ConservationObjective: The district will submit an article regarding water conservation for publication each year to at least one newspaper ofgeneral circulation in Fisher County.Performance Standard: A copy of the article submitted bythe District for publication will be included in the annualreport given to the Board of Directors.NoThe district did not include a copy ofthe articles it submitted forpublication as part of its annualreports for fiscal years 2011 and 2012.Recommendations for the Clear Fork Groundwater Conservation DistrictThe Clear Fork Groundwater Conservation District should comply with itsgroundwater management plan objectives to: Meet with the Soil and Water Conservation District Board on a monthlybasis. Include a copy of the articles it submits for publication in at least onenewspaper in its annual report to the board of directors.Management’s Response from the Clear Fork Groundwater ConservationDistrictThe board of the Clear Fork Groundwater Conservation District will complywith the groundwater management plan objective and the General Managershall continue to meet with the Soil and Water Conservation District board ona monthly basis and the General Manager will attach copies of articlessubmitted for publication in the newspaper with the annual report presentedto the board of directors by the General Manager beginning with the 2014Fiscal Year.An Audit Report on Selected Groundwater Conservation DistrictsSAO Report No. 14-004October 2013Page 7

Chapter 1-BThe Clearwater Underground Water Conservation District FullyAchieved All Four of the Goals AuditedSelected Financial Information forFiscal Year 2012Balance SheetThe Clearwater Underground Water Conservation District fullyachieved the following four goals: Providing the most efficient use of groundwater. 95,270 Controlling and preventing waste of groundwater.Statement of Revenues and Expenditures Addressing drought conditions. Addressing conservation.Total Assets 918,824Total LiabilitiesTotal Revenues 558,621Total Expenditures 492,193Source: These amounts were from thedistrict’s annual audited financialstatements and were not verified as partof this audit. These amounts are for thedistrict’s fiscal year ending September30, 2012.For each goal in the groundwater management plan, there are one ormore objectives and related performance standards that describe theactivities the district must perform to achieve the goal. Table 3provides additional information.Table 3Clearwater Underground Water Conservation DistrictAchievement of Groundwater Management Plan ObjectivesGoal and Objective AuditedAchieved?Additional InformationGoal 1: Providing the Most Efficient Use of GroundwaterObjective: Each year, the District will require the registration of all wells within the District’s jurisdiction.Performance Standard: Each year, thenumber of new and existing wells registeredwith the District will be presented in theDistrict’s annual report.YesObjective: Each year, the District will require permits for all non-exempt use of groundwater in the District asdefined in the District rules, in accordance with adopted procedures.Performance Standard: Each year, asummary of the number of applications forthe drilling of non-exempt wells, the numberof applications for the permitted use ofgroundwater, and the disposition of theapplications will be presented in theDistrict’s annual report.YesObjective: Each year, the District will maintain a groundwater database to include information relating to welllocation, production volume, and other pertinent information deemed necessary by the District to enable effectivemonitoring of groundwater in Bell County.YesPerformance Standard:a. Each year, the District’s annual reportwill include a status report of the databasedevelopment.b. Each year, the District’s annual reportwill include a summary of changes in thewater level condition of the aquifersincluded in the district water-levelmonitoring program.An Audit Report on Selected Groundwater Conservation DistrictsSAO Report No. 14-004October 2013Page 8

Clearwater Underground Water Conservation DistrictAchievement of Groundwater Management Plan ObjectivesGoal and Objective AuditedAchieved?Additional InformationObjective: Each year, the District will disseminate educational information on groundwater through publication of aDistrict newsletter.Performance Standard: The annual reportwill include a copy of the District newsletterpublished each year.YesGoal 2: Controlling and Preventing Waste of GroundwaterObjective: Each year, the District will disseminate educational information on controlling and preventing the wasteof groundwater focusing on water quality protection through at least one classroom or public presentation.Performance Standard: The annual reportwill include a summary of the Districtpresentation to disseminate educationalinformation on controlling and preventingthe waste of groundwater focusing on waterquality protection.YesGoal 3: Addressing Drought ConditionsObjective: Each year, the District will monitor drought conditions in the Edwards aquifer through the processestablished in the drought management plan for the Edwards aquifer adopted by the Board of Directors.Performance Standard: Each year, asummary of the District monitoring ofdrought conditions in the Edwards aquiferand the implementation of any conservationmeasures will be provided in the annualreport.YesObjective: Each year, the District will monitor drought conditions in the Trinity aquifer through the processestablished in the drought management plan for the Trinity aquifer adopted by the Board of Directors.Performance Standard: Each year, asummary of the District monitoring ofdrought conditions in the Trinity aquifer andthe implementation of any conservationmeasures will be provided in the annualreport.YesGoal 4: Addressing ConservationObjective: Each year, the District will promote conservation by conducting an annual scholastic contest on waterconservation or distributing conservation brochures/literature to the public.Performance Standard: Each year, theannual report will include a summary of theDistrict activity during the year to promoteconservation.YesAn Audit Report on Selected Groundwater Conservation DistrictsSAO Report No. 14-004October 2013Page 9

Chapter 1-CThe Coastal Plains Groundwater Conservation District Fully orPartially Achieved All Four of the Goals AuditedThe Coastal Plains Groundwater Conservation District:Selected Financial Information forFiscal Year 2012 Balance SheetTotal Assets 686,169Total Liabilities 27,284Statement of Revenues and ExpendituresTotal Revenues 216,697Total Expenditures 202,552Source: These amounts were from thedistrict’s annual audited financialstatements and were not verified as partof this audit. These amounts are for thedistrict’s fiscal year ending September30, 2012. Fully achieved the following goals: Controlling and preventing waste of groundwater. Addressing conservation.Partially achieved the goals of: Providing the most efficient use of groundwater. Addressing drought conditions.For each goal in the groundwater management plan, there are oneor more objectives and related performance standards that describethe activities the district must perform to achieve the goal. Table 4provides additional information.Table 4Coastal Plains Groundwater Conservation DistrictAchievement of Groundwater Management Plan ObjectivesGoal and Objective AuditedAchieved?Additional InformationGoal 1: Providing the Most Efficient Use of GroundwaterObjective: Each year, the District will require 100 percent of exempt or permitted wells that are constructed withinthe boundaries of the District to be registered with the District in accordance with the District rules.Performance Standard: The number ofexempt and permitted wells registered bythe District for the year will be incorporatedinto the Annual Report submitted to theBoard of Directors of the District.YesObjective: Each year, the District will regulate the production of groundwater by maintaining a system of permittingthe use of groundwater within the boundaries of the District in accordance with the District Rules.Performance Standard: Each year the Districtwill accept and process applications for thepermitted use of groundwater in the Districtin accordance with the permitting processestablished by District rules. The numberand type of applications made for thepermitted use of groundwater in the Districtand, the number and type of permits issuedby the District will be included in the AnnualReport given to the Board of Directors.YesObjective: The District will conduct an investigation to evaluate the aquifers of the district and the production ofgroundwater within the district in preparation of establishing a monitor well network within the boundaries of theDistrict.An Audit Report on Selected Groundwater Conservation DistrictsSAO Report No. 14-004October 2013Page 10

Coastal Plains Groundwater Conservation DistrictAchievement of Groundwater Management Plan ObjectivesGoal and Objective AuditedAchieved?Additional InformationPerformance Standard: Each year theDistrict will utilize the monitor well networkto take samples of water quality and toconduct regular measurements of thechanging water-levels in the aquifers of theDistrict. The District will monitor the waterlevels in at least 5 wells monthly throughoutthe District. The District will also annualtest the water quality in at least one well foreach county precinct in Matagorda County.A progress report on the work of the Districtregarding monitoring the water quality andwater-levels of aquifers within the Districtwill be included in the Annual Report of theDistrict each year.PartiallyThe district monitored the waterlevels in at least five wells on amonthly basis, but it did not testthe water quality in at least onewell for each precinct inMatagorda County as required byits management plan.Goal 2: Controlling and Preventing Waste of GroundwaterObjective: Each year, the District will make an evaluation of the District Rules to determine whether anyamendments are recommended to decrease the amount of waste of groundwater within the District.Performance Standard: The District willinclude a discussion of the annual evaluationof the District Rules and the determinationof whether any amendments to the rules arerecommen

11 Lone Star Groundwater Conservation District Providing the Most Efficient Use of Groundwater 2 2 - - Controlling and Preventing Waste of Groundwater 3 3 - - Addressing Drought Conditions 1 1 - - Addressing Conservation 3 3 - - 12 . Lower Trinity Groundwater Conservation District .

Related Documents:

The quality audit system is mainly classified in three different categories: i Internal Audit ii. External Audits iii. Regulatory Audit . Types Of Quality Audit. In food industries all three audit system may be used to carry out 1. Product manufacturing audit 2. Plant sanitation/GMP audit 3. Product Quality audit 4. HACCP audit

INTERNAL AUDIT Example –Internal audit report [Short Client Name] Internal Audit Report Rev. [Rev Number] STEP ONE: Audit Plan Process to Audit (Audit Scope): Audit Date(s): Lead Auditor: Audit #: Auditor(s): Site(s) to Audit: Applicable Clauses of [ISO 9001 or AS9100] S

Report Title: An Internal Audit Report on the Audit of Enforcement Collections Report No.: 2018-103 Report Date: August 2018 ; Audit of Property Tax Appraisals : Completed Report Title: An Internal Audit Report on the Audit of Property Tax Appraisals Report No.: 2018-104 Report Date: August 2018 ; Audit of Treasury Remote Depositing : Completed

AUDIT OF DEKALB COUNTY DATA CENTER PHYSICAL SECURITY AUDIT REPORT NO. 2018-007-IT John Greene Chief Audit Executive FINAL REPORT What We Did In accordance with the Office of Independent Internal Audit's (OIIA) Annual Audit Plan, we conducted a performance audit of the DeKalb County Data Center Physical Security.

4.1 Quality management system audit 9.2.2.2 Quality management system audit - except: organization shall audit to verify compliance with MAQMSR, 2nd Ed. 4.2 Manufacturing process audit 9.2.2.3 Manufacturing process audit 4.3 Product audit 9.2.2.4 Product audit 4.4 Internal audit plans 9.2.2.1 Internal audit programme

A.4 Audit Committee 1. Minutes and Committee Reports and Recommendations 2. Written duties and responsibilities 3. Duly signed Oath of Office 4. Audit Systems and Procedure 5. Audit Program of Work 6. Internal Audit Report 7. Monitoring report on audit recommendations 8. Report to General Assembly A.5 Education Committee 1.

An Audit Report on Selected Contracts at the Department of Criminal Justice May 2017 Report No. 17-032 . An Audit Report on Selected Contracts at the Department of Criminal Justice SAO Report No. 17-032 May 2017 This audit was conducted in accordance with Texas Government Code, Sections 2262.052, 321.0131, and 321.0132.

Audit’s annual report and opinion, progress of internal audit activity against the audit plan, internal audit reports. External audit Scope and depth of external audit work, its independence and value for money, annual management letter, report to those charged with governance and other reports, effectiveness of