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.