By:  Madla                                                        S.B. No. 1436


A BILL TO BE ENTITLED

AN ACT

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 
COUNTY].
	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 
the district.
	(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.