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.