By Smith H.B. No. 2759
77R9177 ESH-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the date by which a school district must file its
1-3 annual audit report with the Texas Education Agency.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 44.008(d), Education Code, is amended to
1-6 read as follows:
1-7 (d) A copy of the annual audit report, approved by the board
1-8 of trustees, shall be filed by the district with the agency not
1-9 later than the 150th [120th] day after the end of the fiscal year
1-10 for which the audit was made. If the board of trustees declines or
1-11 refuses to approve its auditor's report, it shall nevertheless file
1-12 with the agency a copy of the audit report with its statement
1-13 detailing reasons for failure to approve the report.
1-14 SECTION 2. Section 44.008, Education Code, as amended by this
1-15 Act, applies beginning with the annual audit of school districts
1-16 for the 2001-2002 school year.
1-17 SECTION 3. This Act takes effect September 1, 2001.