Auditors selected 14 groundwater conservation districts (GCDs) and audited their (1) achievement of selected groundwater management plan goals and (2) compliance with selected statutory requirements. 

Six (43 percent) of the 14 districts fully or partially achieved all of the applicable objectives for groundwater management plan goals audited. Texas Water Code, Chapter 36, requires districts to establish groundwater management plans.

Twelve (86 percent) of the 14 districts audited fully or partially complied with 7 or more of the 10 Texas Water Code statutory requirements audited.  Two of those 12 districts, the Central Texas Groundwater Conservation District and the Pecan Valley Groundwater Conservation District, fully complied with all applicable Texas Water Code requirements audited.

More details: An Audit Report on Selected Groundwater Conservation Districts, SAO Report No. 12-028 http://www.sao.state.tx.us/Reports/report.cfm/report/12-028/src/list