1-1 By: Henderson S.B. No. 1229 1-2 (In the Senate - Filed March 12, 1993; March 16, 1993, read 1-3 first time and referred to Committee on Intergovernmental 1-4 Relations; April 15, 1993, reported adversely, with favorable 1-5 Committee Substitute by the following vote: Yeas 8, Nays 0; 1-6 April 15, 1993, sent to printer.) 1-7 COMMITTEE VOTE 1-8 Yea Nay PNV Absent 1-9 Armbrister x 1-10 Leedom x 1-11 Carriker x 1-12 Henderson x 1-13 Madla x 1-14 Moncrief x 1-15 Patterson x 1-16 Rosson x 1-17 Shapiro x 1-18 Wentworth x 1-19 Whitmire x 1-20 COMMITTEE SUBSTITUTE FOR S.B. No. 1229 By: Henderson 1-21 A BILL TO BE ENTITLED 1-22 AN ACT 1-23 relating to the administration of certain districts providing fire 1-24 prevention and emergency services. 1-25 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: 1-26 SECTION 1. Section 775.036, Health and Safety Code, is 1-27 amended by adding Subsection (d) to read as follows: 1-28 (d) The board of a district located wholly in one county 1-29 shall include in the report required under Subsection (a)(4): 1-30 (1) the number and type of emergency responses made 1-31 within and outside the district; 1-32 (2) a listing of all debt incurred by the district; 1-33 and 1-34 (3) any other financial matter required by order of 1-35 the commissioners court. 1-36 SECTION 2. Subchapter E, Chapter 775, Health and Safety 1-37 Code, is amended by adding Section 775.082 to read as follows: 1-38 Sec. 775.082. AUDIT OF DISTRICT LOCATED WHOLLY IN ONE 1-39 COUNTY. (a) In a district located wholly in one county, the 1-40 county auditor shall have access to the books, records, personnel, 1-41 and property of the district. 1-42 (b) A district located wholly in one county shall prepare 1-43 and file with the commissioners court of the county on or before 1-44 the 120th day after the last day of the district's fiscal year an 1-45 audit report of the district's fiscal accounts and records. The 1-46 audit shall be performed and the report shall be prepared at the 1-47 expense of the district. The county auditor, with the approval of 1-48 the commissioners court, shall adopt rules relating to the format 1-49 of the audit and report. 1-50 (c) The person who performs the audit and issues the report 1-51 must be an independent certified public accountant or firm of 1-52 certified public accountants licensed in this state, unless the 1-53 commissioners court by order requires the audit to be performed by 1-54 the county auditor. 1-55 (d) The commissioners court, on application made to the 1-56 commissioners court by the district, may extend up to an additional 1-57 30 days the deadline for filing the audit report. 1-58 (e) If the district fails to complete and file the audit 1-59 report within the time provided by Subsection (b) or (d), the 1-60 commissioners court may order the county auditor to perform the 1-61 audit and issue the report. 1-62 (f) The district shall pay all costs incurred by the county 1-63 auditor to perform an audit and issue the report required by this 1-64 section, unless otherwise ordered by the commissioners court. 1-65 SECTION 3. Section 794.035, Health and Safety Code, is 1-66 amended by adding Subsection (d) to read as follows: 1-67 (d) The board of a district located wholly in one county 1-68 shall include in the report required under Subsection (a)(4): 2-1 (1) the number and type of emergency responses made 2-2 within and outside the district; 2-3 (2) a listing of all debt incurred by the district; 2-4 and 2-5 (3) any other financial matter required by order of 2-6 the commissioners court. 2-7 SECTION 4. Subchapter E, Chapter 794, Health and Safety 2-8 Code, is amended by adding Section 794.082 to read as follows: 2-9 Sec. 794.082. AUDIT OF DISTRICT LOCATED WHOLLY IN ONE 2-10 COUNTY. (a) In a district located wholly in one county, the 2-11 county auditor shall have access to the books, records, personnel, 2-12 and property of the district. 2-13 (b) A district located wholly in one county shall prepare 2-14 and file with the commissioners court of the county on or before 2-15 the 120th day after the last day of the district's fiscal year an 2-16 audit report of the district's fiscal accounts and records. The 2-17 audit shall be performed and prepared at the expense of the 2-18 district. The county auditor, with the approval of the 2-19 commissioners court, shall adopt rules relating to the format of 2-20 the audit and report. 2-21 (c) The person who performs the audit and issues the report 2-22 must be an independent certified public accountant or firm of 2-23 certified public accountants licensed in this state, unless the 2-24 commissioners court by order requires the audit to be performed by 2-25 the county auditor. 2-26 (d) The commissioners court, on application made to the 2-27 commissioners court by the district, may extend up to an additional 2-28 30 days the deadline for filing the audit report. 2-29 (e) If the district fails to complete and file the audit 2-30 report within the time provided by Subsection (b) or (d), the 2-31 commissioners court may order the county auditor to perform the 2-32 audit and issue the report. 2-33 (f) The district shall pay all costs incurred by the county 2-34 auditor to perform an audit and issue the report required by this 2-35 section, unless otherwise ordered by the commissioners court. 2-36 SECTION 5. (a) This Act takes effect September 1, 1993. 2-37 (b) To the extent that this Act requires an annual audit of 2-38 an emergency services district or a rural fire prevention district, 2-39 an audit shall be conducted beginning with the first fiscal year of 2-40 the district that ends on or after September 1, 1993. 2-41 SECTION 6. The importance of this legislation and the 2-42 crowded condition of the calendars in both houses create an 2-43 emergency and an imperative public necessity that the 2-44 constitutional rule requiring bills to be read on three several 2-45 days in each house be suspended, and this rule is hereby suspended. 2-46 * * * * * 2-47 Austin, 2-48 Texas 2-49 April 15, 1993 2-50 Hon. Bob Bullock 2-51 President of the Senate 2-52 Sir: 2-53 We, your Committee on Intergovernmental Relations to which was 2-54 referred S.B. No. 1229, have had the same under consideration, and 2-55 I am instructed to report it back to the Senate with the 2-56 recommendation that it do not pass, but that the Committee 2-57 Substitute adopted in lieu thereof do pass and be printed. 2-58 Armbrister, 2-59 Chairman 2-60 * * * * * 2-61 WITNESSES 2-62 FOR AGAINST ON 2-63 ___________________________________________________________________ 2-64 Name: Donald Lee x 2-65 Representing: Harris County Commissioners Ct. 2-66 City: Houston 2-67 -------------------------------------------------------------------