81R4440 PAM-F
 
  By: Davis of Harris H.B. No. 2549
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to auditing procedures and authority relating to county
  education departments in certain populous counties.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Sections 1, 2, and 3, Chapter 87 (H.B. 502), Acts
  of the 58th Legislature, Regular Session, 1963 (Article 2919g-1,
  Vernon's Texas Civil Statutes), are amended to read as follows:
         Sec. 1.  In a county with [any counties having] a population
  of three [two] million [(2,000,000)] or more according to the last
  preceding federal decennial census, the county auditor may [is
  hereby authorized and required to] audit all books, accounts,
  reports, vouchers, and other records relating to the financial
  aspects of any contractual relationship between the county and [all
  funds handled by] the county department of education. The county
  auditor shall make the results of any such audit [shall be made]
  public [by the county auditor].
         Sec. 2.  The county department of education [auditor of any
  county to which this Act applies] shall periodically have prepared
  by an independent auditor an [, as soon as practicable,] audit of
  all [such] books, accounts, reports, vouchers, and other records
  relating to funds handled by [of] the county department of
  education [from the effective date of this Act back to the last
  preceding audit made of such books, accounts, reports, vouchers and
  other records by a county auditor of said county]. The [county
  auditor shall be reimbursed from the funds of the] county
  department of education shall deliver a copy of the audit prepared
  under this section to the commissioners court of the county [for all
  expenses incurred in performing the first audit.   Thereafter, the
  county auditor shall audit all such books, accounts, reports,
  vouchers and other records of the county department of education as
  often as is necessary to keep himself informed of the condition
  thereof, but in no case shall the interval between such audits
  exceed one (1) year].
         Sec. 3.  The county auditor of any county to which this Act
  applies may [shall] set up such methods and procedures as are
  necessary to conduct audits effectively. The county department of
  education shall comply with such methods and procedures for
  facilitating audits as determined by the county auditor.
         SECTION 2.  This Act takes effect immediately if it receives
  a vote of two-thirds of all the members elected to each house, as
  provided by Section 39, Article III, Texas Constitution.  If this
  Act does not receive the vote necessary for immediate effect, this
  Act takes effect September 1, 2009.