| 1 | 1 | | 81R4440 PAM-F |
|---|
| 2 | 2 | | By: Patrick, Dan S.B. No. 2335 |
|---|
| 3 | 3 | | |
|---|
| 4 | 4 | | |
|---|
| 5 | 5 | | A BILL TO BE ENTITLED |
|---|
| 6 | 6 | | AN ACT |
|---|
| 7 | 7 | | relating to auditing procedures and authority relating to county |
|---|
| 8 | 8 | | education departments in certain populous counties. |
|---|
| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|---|
| 10 | 10 | | SECTION 1. Sections 1, 2, and 3, Chapter 87 (H.B. 502), Acts |
|---|
| 11 | 11 | | of the 58th Legislature, Regular Session, 1963 (Article 2919g-1, |
|---|
| 12 | 12 | | Vernon's Texas Civil Statutes), are amended to read as follows: |
|---|
| 13 | 13 | | Sec. 1. In a county with [any counties having] a population |
|---|
| 14 | 14 | | of three [two] million [(2,000,000)] or more according to the last |
|---|
| 15 | 15 | | preceding federal decennial census, the county auditor may [is |
|---|
| 16 | 16 | | hereby authorized and required to] audit all books, accounts, |
|---|
| 17 | 17 | | reports, vouchers, and other records relating to the financial |
|---|
| 18 | 18 | | aspects of any contractual relationship between the county and [all |
|---|
| 19 | 19 | | funds handled by] the county department of education. The county |
|---|
| 20 | 20 | | auditor shall make the results of any such audit [shall be made] |
|---|
| 21 | 21 | | public [by the county auditor]. |
|---|
| 22 | 22 | | Sec. 2. The county department of education [auditor of any |
|---|
| 23 | 23 | | county to which this Act applies] shall periodically have prepared |
|---|
| 24 | 24 | | by an independent auditor an [, as soon as practicable,] audit of |
|---|
| 25 | 25 | | all [such] books, accounts, reports, vouchers, and other records |
|---|
| 26 | 26 | | relating to funds handled by [of] the county department of |
|---|
| 27 | 27 | | education [from the effective date of this Act back to the last |
|---|
| 28 | 28 | | preceding audit made of such books, accounts, reports, vouchers and |
|---|
| 29 | 29 | | other records by a county auditor of said county]. The [county |
|---|
| 30 | 30 | | auditor shall be reimbursed from the funds of the] county |
|---|
| 31 | 31 | | department of education shall deliver a copy of the audit prepared |
|---|
| 32 | 32 | | under this section to the commissioners court of the county [for all |
|---|
| 33 | 33 | | expenses incurred in performing the first audit. Thereafter, the |
|---|
| 34 | 34 | | county auditor shall audit all such books, accounts, reports, |
|---|
| 35 | 35 | | vouchers and other records of the county department of education as |
|---|
| 36 | 36 | | often as is necessary to keep himself informed of the condition |
|---|
| 37 | 37 | | thereof, but in no case shall the interval between such audits |
|---|
| 38 | 38 | | exceed one (1) year]. |
|---|
| 39 | 39 | | Sec. 3. The county auditor of any county to which this Act |
|---|
| 40 | 40 | | applies may [shall] set up such methods and procedures as are |
|---|
| 41 | 41 | | necessary to conduct audits effectively. The county department of |
|---|
| 42 | 42 | | education shall comply with such methods and procedures for |
|---|
| 43 | 43 | | facilitating audits as determined by the county auditor. |
|---|
| 44 | 44 | | SECTION 2. This Act takes effect immediately if it receives |
|---|
| 45 | 45 | | a vote of two-thirds of all the members elected to each house, as |
|---|
| 46 | 46 | | provided by Section 39, Article III, Texas Constitution. If this |
|---|
| 47 | 47 | | Act does not receive the vote necessary for immediate effect, this |
|---|
| 48 | 48 | | Act takes effect September 1, 2009. |
|---|