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