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A BILL TO BE ENTITLED
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AN ACT
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relating to the audit of court registry funds in certain counties. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 117.123, Local Government Code, is |
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amended to read as follows: |
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Sec. 117.123. AUDIT. (a) The county auditor shall audit |
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the registry funds at the end of each county fiscal year. The [In
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addition to the regular auditing procedures of the county auditor,
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the] registry funds may [shall] be audited at the end of each county |
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fiscal year by an independent certified public accountant or a firm |
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of independent certified public accountants of recognized |
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integrity and ability selected by the commissioners court. |
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(b) A written report of the audit shall be delivered to the |
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county judge, each county commissioner, and a clerk not later than |
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the 180th day [within 90 days] after the last day of the fiscal |
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year. A copy of the audit shall be kept at the clerk's office and |
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shall be open to inspection by any interested person during normal |
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office hours. The cost of the audit shall be paid by the county. |
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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, 2013. |