73R8492 RWS-F
By Hamric H.B. No. 1928
Substitute the following for H.B. No. 1928:
By Chisum C.S.H.B. No. 1928
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the administration of certain districts providing fire
1-3 and emergency services.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 775.036, Health and Safety Code, is
1-6 amended by adding Subsection (d) to read as follows:
1-7 (d) The board of a district located wholly in one county
1-8 shall include in the report required under Subsection (a)(4):
1-9 (1) the number and type of emergency responses made
1-10 within and outside the district;
1-11 (2) a listing of all debt incurred by the district;
1-12 and
1-13 (3) any other financial matter required by order of
1-14 the commissioners court.
1-15 SECTION 2. Subchapter E, Chapter 775, Health and Safety
1-16 Code, is amended by adding Section 775.082 to read as follows:
1-17 Sec. 775.082. AUDIT OF DISTRICT LOCATED WHOLLY IN ONE
1-18 COUNTY. (a) In a district located wholly in one county, the
1-19 county auditor shall have access to the books, records, personnel,
1-20 and property of the district.
1-21 (b) A district located wholly in one county shall prepare
1-22 and file with the commissioners court of the county on or before
1-23 the 120th day after the last day of the district's fiscal year an
1-24 audit report of the district's fiscal accounts and records. The
2-1 audit shall be performed and the report shall be prepared at the
2-2 expense of the district. The county auditor, with the approval of
2-3 the commissioners court, shall adopt rules relating to the format
2-4 of the audit and report.
2-5 (c) The person who performs the audit and issues the report
2-6 must be an independent certified public accountant or firm of
2-7 certified public accountants licensed in this state, unless the
2-8 commissioners court by order requires the audit to be performed by
2-9 the county auditor.
2-10 (d) The commissioners court, on application made to the
2-11 commissioners court by the district, may extend up to an additional
2-12 30 days the deadline for filing the audit report.
2-13 (e) If the district fails to complete and file the audit
2-14 report within the time provided by Subsection (b) or (d), the
2-15 commissioners court may order the county auditor to perform the
2-16 audit and issue the report.
2-17 (f) The district shall pay all costs incurred by the county
2-18 auditor to perform an audit and issue the report required by this
2-19 section, unless otherwise ordered by the commissioners court.
2-20 SECTION 3. Section 794.035, Health and Safety Code, is
2-21 amended by adding Subsection (d) to read as follows:
2-22 (d) The board of a district located wholly in one county
2-23 shall include in the report required under Subsection (a)(4):
2-24 (1) the number and type of emergency responses made
2-25 within and outside the district;
2-26 (2) a listing of all debt incurred by the district;
2-27 and
3-1 (3) any other financial matter required by order of
3-2 the commissioners court.
3-3 SECTION 4. Subchapter E, Chapter 794, Health and Safety
3-4 Code, is amended by adding Section 794.082 to read as follows:
3-5 Sec. 794.082. AUDIT OF DISTRICT LOCATED WHOLLY IN ONE
3-6 COUNTY. (a) In a district located wholly in one county, the
3-7 county auditor shall have access to the books, records, personnel,
3-8 and property of the district.
3-9 (b) A district located wholly in one county shall prepare
3-10 and file with the commissioners court of the county on or before
3-11 the 120th day after the last day of the district's fiscal year an
3-12 audit report of the district's fiscal accounts and records. The
3-13 audit shall be performed and prepared at the expense of the
3-14 district. The county auditor, with the approval of the
3-15 commissioners court, shall adopt rules relating to the format of
3-16 the audit and report.
3-17 (c) The person who performs the audit and issues the report
3-18 must be an independent certified public accountant or firm of
3-19 certified public accountants licensed in this state, unless the
3-20 commissioners court by order requires the audit to be performed by
3-21 the county auditor.
3-22 (d) The commissioners court, on application made to the
3-23 commissioners court by the district, may extend up to an additional
3-24 30 days the deadline for filing the audit report.
3-25 (e) If the district fails to complete and file the audit
3-26 report within the time provided by Subsection (b) or (d), the
3-27 commissioners court may order the county auditor to perform the
4-1 audit and issue the report.
4-2 (f) The district shall pay all costs incurred by the county
4-3 auditor to perform an audit and issue the report required by this
4-4 section, unless otherwise ordered by the commissioners court.
4-5 SECTION 5. (a) This Act takes effect September 1, 1993.
4-6 (b) To the extent that this Act requires an annual audit of
4-7 an emergency services district or a rural fire prevention district,
4-8 an audit shall be conducted beginning with the first fiscal year of
4-9 the district that ends on or after September 1, 1993.
4-10 SECTION 6. The importance of this legislation and the
4-11 crowded condition of the calendars in both houses create an
4-12 emergency and an imperative public necessity that the
4-13 constitutional rule requiring bills to be read on three several
4-14 days in each house be suspended, and this rule is hereby suspended.