CS/CS/CS/HB 1103 (Maggard) and SB 1624 (Albritton) require certain independent special districts that levy a non-ad valorem special assessment to contract with an independent entity to conduct performance audits. These bills also require the Office of Program Policy Analysis and Government Accountability to conduct performance audits of certain classifications of independent special districts and report the performance audits by a specified date. CS/CS/CS/HB 1103 passed the House and Senate. If approved by the governor, the bill is effective October 1, 2021. (Cruz)