81R4440 PAM-F
By: Patrick, Dan S.B. No. 2335
A BILL TO BE ENTITLED
AN ACT
relating to auditing procedures and authority relating to county
education departments in certain populous counties.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Sections 1, 2, and 3, Chapter 87 (H.B. 502), Acts
of the 58th Legislature, Regular Session, 1963 (Article 2919g-1,
Vernon's Texas Civil Statutes), are amended to read as follows:
Sec. 1. In a county with [any counties having] a population
of three [two] million [(2,000,000)] or more according to the last
preceding federal decennial census, the county auditor may [is
hereby authorized and required to] audit all books, accounts,
reports, vouchers, and other records relating to the financial
aspects of any contractual relationship between the county and [all
funds handled by] the county department of education. The county
auditor shall make the results of any such audit [shall be made]
public [by the county auditor].
Sec. 2. The county department of education [auditor of any
county to which this Act applies] shall periodically have prepared
by an independent auditor an [, as soon as practicable,] audit of
all [such] books, accounts, reports, vouchers, and other records
relating to funds handled by [of] the county department of
education [from the effective date of this Act back to the last
preceding audit made of such books, accounts, reports, vouchers and
other records by a county auditor of said county]. The [county
auditor shall be reimbursed from the funds of the] county
department of education shall deliver a copy of the audit prepared
under this section to the commissioners court of the county [for all
expenses incurred in performing the first audit. Thereafter, the
county auditor shall audit all such books, accounts, reports,
vouchers and other records of the county department of education as
often as is necessary to keep himself informed of the condition
thereof, but in no case shall the interval between such audits
exceed one (1) year].
Sec. 3. The county auditor of any county to which this Act
applies may [shall] set up such methods and procedures as are
necessary to conduct audits effectively. The county department of
education shall comply with such methods and procedures for
facilitating audits as determined by the county auditor.
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, 2009.