| 1 | 1 | | By: Coleman (Senate Sponsor - Hinojosa) H.B. No. 3764 |
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| 2 | 2 | | (In the Senate - Received from the House May 6, 2013; |
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| 3 | 3 | | May 8, 2013, read first time and referred to Committee on |
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| 4 | 4 | | Intergovernmental Relations; May 16, 2013, reported favorably by |
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| 5 | 5 | | the following vote: Yeas 4, Nays 0; May 16, 2013, sent to |
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| 6 | 6 | | printer.) |
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| 7 | 7 | | |
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| 8 | 8 | | |
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| 9 | 9 | | A BILL TO BE ENTITLED |
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| 10 | 10 | | AN ACT |
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| 11 | 11 | | relating to audit requirements of certain emergency services |
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| 12 | 12 | | districts. |
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| 13 | 13 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 14 | 14 | | SECTION 1. Subchapter E, Chapter 775, Health and Safety |
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| 15 | 15 | | Code, is amended by adding Section 775.0821 to read as follows: |
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| 16 | 16 | | Sec. 775.0821. ALTERNATIVE TO AUDIT OF DISTRICT IN LESS |
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| 17 | 17 | | POPULOUS COUNTIES. (a) This section applies only to a district to |
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| 18 | 18 | | which Section 775.082 applies that: |
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| 19 | 19 | | (1) did not have any outstanding bonds or any |
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| 20 | 20 | | outstanding liabilities having a term of more than one year during |
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| 21 | 21 | | the previous fiscal year; |
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| 22 | 22 | | (2) did not receive more than a total of $250,000 in |
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| 23 | 23 | | gross receipts from operations, loans, taxes, or contributions |
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| 24 | 24 | | during the previous fiscal year; and |
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| 25 | 25 | | (3) did not have a total of more than $250,000 in cash |
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| 26 | 26 | | and temporary investments during the previous fiscal year. |
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| 27 | 27 | | (b) Instead of filing an audit report under Section 775.082, |
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| 28 | 28 | | a district to which this section applies may file compiled |
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| 29 | 29 | | financial statements with the commissioners court of each county in |
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| 30 | 30 | | which any part of the district is located. |
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| 31 | 31 | | (c) The district must file with the compiled financial |
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| 32 | 32 | | statements an affidavit signed by an authorized district |
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| 33 | 33 | | representative attesting to the accuracy and authenticity of the |
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| 34 | 34 | | statements. |
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| 35 | 35 | | (d) The provisions of Section 775.082 relating to deadlines |
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| 36 | 36 | | for filing an audit and the procedures and penalties relating to the |
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| 37 | 37 | | failure of a district to file an audit apply to the filing of |
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| 38 | 38 | | compiled financial statements under this section. |
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| 39 | 39 | | SECTION 2. This Act takes effect September 1, 2013. |
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| 40 | 40 | | * * * * * |
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