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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