By: Carona S.B. No. 356

(In the Senate - Filed February 4, 2013; February 11, 2013, read first time and referred to Committee on Intergovernmental Relations; March 25, 2013, reported adversely, with favorable Committee Substitute by the following vote: Yeas 5, Nays 0; March 25, 2013, sent to printer.)

COMMITTEE SUBSTITUTE FOR S.B. No. 356 By: Nichols

A BILL TO BE ENTITLED

AN ACT

relating to the audit of court registry funds in certain counties.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Section 117.123, Local Government Code, is amended to read as follows:

Sec. 117.123. AUDIT. (a) The [In addition to the regular auditing procedures of the county auditor, the] registry funds shall be audited at the end of each county fiscal year by the county auditor or by an independent certified public accountant or a firm of independent certified public accountants of recognized integrity and ability selected by the commissioners court.

(b) A written report of the audit shall be delivered to the county judge, each county commissioner, and a clerk not later than the 180th day [within 90 days] after the last day of the fiscal year. A copy of the audit shall be kept at the clerk's office and shall be open to inspection by any interested person during normal office hours. The cost of the audit shall be paid by the county.

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, 2013.

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