Texas 2009 - 81st Regular

Texas House Bill HB2549 Compare Versions

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1	1	H.B. No. 2549
2	2
3	3
4	4	AN ACT
5	5	relating to auditing procedures and authority relating to county
6	6	education departments in certain populous counties.
7	7	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
8	8	SECTION 1. Sections 1, 2, and 3, Chapter 87 (H.B. 502), Acts
9	9	of the 58th Legislature, Regular Session, 1963 (Article 2919g-1,
10	10	Vernon's Texas Civil Statutes), are amended to read as follows:
11	11	Sec. 1. In a county with [any counties having] a population
12	12	of three [two] million [(2,000,000)] or more according to the last
13	13	preceding federal decennial census, the county auditor may [is
14	14	hereby authorized and required to] audit all books, accounts,
15	15	reports, vouchers, and other records relating to the financial
16	16	aspects of any contractual relationship between the county and [all
17	17	funds handled by] the county department of education. The county
18	18	auditor shall make the results of any such audit [shall be made]
19	19	public [by the county auditor].
20	20	Sec. 2. The county department of education [auditor of any
21	21	county to which this Act applies] shall periodically have prepared
22	22	by an independent auditor an [, as soon as practicable,] audit of
23	23	all [such] books, accounts, reports, vouchers, and other records
24	24	relating to funds handled by [of] the county department of
25	25	education [from the effective date of this Act back to the last
26	26	preceding audit made of such books, accounts, reports, vouchers and
27	27	other records by a county auditor of said county]. The [county
28	28	auditor shall be reimbursed from the funds of the] county
29	29	department of education shall deliver a copy of the audit prepared
30	30	under this section to the commissioners court of the county [for all
31	31	expenses incurred in performing the first audit. Thereafter, the
32	32	county auditor shall audit all such books, accounts, reports,
33	33	vouchers and other records of the county department of education as
34	34	often as is necessary to keep himself informed of the condition
35	35	thereof, but in no case shall the interval between such audits
36	36	exceed one (1) year].
37	37	Sec. 3. The county auditor of any county to which this Act
38	38	applies may [shall] set up such methods and procedures as are
39	39	necessary to conduct audits effectively. The county department of
40	40	education shall comply with such methods and procedures for
41	41	facilitating audits as determined by the county auditor.
42	42	SECTION 2. This Act takes effect immediately if it receives
43	43	a vote of two-thirds of all the members elected to each house, as
44	44	provided by Section 39, Article III, Texas Constitution. If this
45	45	Act does not receive the vote necessary for immediate effect, this
46	46	Act takes effect September 1, 2009.
47	47	______________________________ ______________________________
48	48	President of the Senate Speaker of the House
49	49	I certify that H.B. No. 2549 was passed by the House on April
50	50	28, 2009, by the following vote: Yeas 149, Nays 0, 1 present, not
51	51	voting.
52	52	______________________________
53	53	Chief Clerk of the House
54	54	I certify that H.B. No. 2549 was passed by the Senate on May
55	55	21, 2009, by the following vote: Yeas 31, Nays 0.
56	56	______________________________
57	57	Secretary of the Senate
58	58	APPROVED: _____________________
59	59	Date
60	60	_____________________
61	61	Governor