H.B. No. 3764
 
 
 
 
AN ACT
  relating to audit requirements of certain emergency services
  districts.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Subchapter E, Chapter 775, Health and Safety
  Code, is amended by adding Section 775.0821 to read as follows:
         Sec. 775.0821.  ALTERNATIVE TO AUDIT OF DISTRICT IN LESS
  POPULOUS COUNTIES. (a) This section applies only to a district to
  which Section 775.082 applies that:
               (1)  did not have any outstanding bonds or any
  outstanding liabilities having a term of more than one year during
  the previous fiscal year;
               (2)  did not receive more than a total of $250,000 in
  gross receipts from operations, loans, taxes, or contributions
  during the previous fiscal year; and
               (3)  did not have a total of more than $250,000 in cash
  and temporary investments during the previous fiscal year.
         (b)  Instead of filing an audit report under Section 775.082,
  a district to which this section applies may file compiled
  financial statements with the commissioners court of each county in
  which any part of the district is located.
         (c)  The district must file with the compiled financial
  statements an affidavit signed by an authorized district
  representative attesting to the accuracy and authenticity of the
  statements.
         (d)  The provisions of Section 775.082 relating to deadlines
  for filing an audit and the procedures and penalties relating to the
  failure of a district to file an audit apply to the filing of
  compiled financial statements under this section.
         SECTION 2.  This Act takes effect September 1, 2013.
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
 
         I certify that H.B. No. 3764 was passed by the House on May 2,
  2013, by the following vote:  Yeas 147, Nays 0, 2 present, not
  voting.
 
  ______________________________
  Chief Clerk of the House   
 
 
         I certify that H.B. No. 3764 was passed by the Senate on May
  22, 2013, by the following vote:  Yeas 30, Nays 1.
 
  ______________________________
  Secretary of the Senate    
  APPROVED:  _____________________
                     Date          
   
            _____________________
                   Governor