By Bosse                                        H.B. No. 1026

      75R3600 SKB-D                           

                                A BILL TO BE ENTITLED

 1-1                                   AN ACT

 1-2     relating to the filing of audits by emergency services districts

 1-3     and rural fire prevention districts.

 1-4           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

 1-5           SECTION 1.  Section 775.082(b), Health and Safety Code, is

 1-6     amended to read as follows:

 1-7           (b)  A district located wholly in one county shall prepare

 1-8     and file with the commissioners court of the county on or before

 1-9     June 1 of each year [the 120th day after the last day of the

1-10     district's fiscal year] an audit report of the district's fiscal

1-11     accounts and records.  The audit shall be performed and the report

1-12     shall be prepared at the expense of the district.  The county

1-13     auditor, with the approval of the commissioners court, shall adopt

1-14     rules relating to the format of the audit and report.

1-15           SECTION 2.  Section 794.082(b), Health and Safety Code, is

1-16     amended to read as follows:

1-17           (b)  A district located wholly in one county shall prepare

1-18     and file with the commissioners court of the county on or before

1-19     June 1 of each year [the 120th day after the last day of the

1-20     district's fiscal  year] an audit report of the district's fiscal

1-21     accounts and records.  The audit shall be performed and prepared at

1-22     the expense of the district.  The county auditor, with the approval

1-23     of the commissioners court, shall adopt rules relating to the

1-24     format of the audit and report.

 2-1           SECTION 3.  This Act takes effect September 1, 1997, and

 2-2     applies only to reports filed on or after January 1, 1998.

 2-3           SECTION 4.  The importance of this legislation and the

 2-4     crowded condition of the calendars in both houses create an

 2-5     emergency and an imperative public necessity that the

 2-6     constitutional rule requiring bills to be read on three several

 2-7     days in each house be suspended, and this rule is hereby suspended.