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
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