S.B. No. 1436
relating to audits of emergency services districts.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. The heading to Section 775.082, Health and
Safety Code, is amended to read as follows:
Sec. 775.082. AUDIT OF DISTRICT [
LOCATED WHOLLY IN ONE
SECTION 2. Subsections (a), (b), (e), and (f), Section
775.082, Health and Safety Code, are amended to read as follows:
(a) The [ In a district located wholly in one county, the]
county auditor of a county that contains any part of the district
shall have access to the books, records, officials, and assets of
(b) A district [ located wholly in one county] shall prepare
and file with the commissioners court of each [ the] county that
contains any part of the district on or before June 1 of each year an
audit report of the district's fiscal accounts and records. The
audit shall be performed and the report shall be prepared at the
expense of the district. The county auditor, with the approval of
the commissioners court, shall adopt rules relating to the format
of the audit and report. If a district is located in more than one
county, the county auditors, with the approval of the commissioners
court of each county in which the district is located, shall adopt
uniform rules relating to the format of the audit and report.
(e) If the district fails to complete and file the audit
report within the time provided by Subsection (b) or (d), the
commissioners court may order the county auditor to perform the
audit and issue the report. If a district is located in more than
one county, the commissioners court of each county in which the
district is located shall designate by joint order a county auditor
of one of the counties to perform the audit and issue the report.
(f) The district shall pay all costs incurred by the county
auditor to perform an audit and issue the report required by this
section, unless otherwise ordered by the commissioners court or by
joint order of the commissioners courts, if the district is located
in more than one county.
SECTION 3. This Act takes effect September 1, 2005.
President of the Senate Speaker of the House
I hereby certify that S.B. No. 1436 passed the Senate on
April 21, 2005, by the following vote: Yeas 31, Nays 0.
Secretary of the Senate
I hereby certify that S.B. No. 1436 passed the House on
May 13, 2005, by a non-record vote.
Chief Clerk of the House