| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | By: Carona S.B. No. 356 | |
| 2 | 2 | (Ratliff) | |
| 3 | 3 | ||
| 4 | 4 | ||
| 5 | 5 | A BILL TO BE ENTITLED | |
| 6 | 6 | AN ACT | |
| 7 | 7 | relating to the audit of court registry funds in certain counties. | |
| 8 | 8 | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | |
| 9 | 9 | SECTION 1. Section 117.123, Local Government Code, is | |
| 10 | 10 | amended to read as follows: | |
| 11 | 11 | Sec. 117.123. AUDIT. (a) The [In addition to the regular | |
| 12 | 12 | auditing procedures of the county auditor, the] registry funds | |
| 13 | 13 | shall be audited at the end of each county fiscal year by the county | |
| 14 | 14 | auditor or by an independent certified public accountant or a firm | |
| 15 | 15 | of independent certified public accountants of recognized | |
| 16 | 16 | integrity and ability selected by the commissioners court. | |
| 17 | 17 | (b) A written report of the audit shall be delivered to the | |
| 18 | 18 | county judge, each county commissioner, and a clerk not later than | |
| 19 | 19 | the 180th day [within 90 days] after the last day of the fiscal | |
| 20 | 20 | year. A copy of the audit shall be kept at the clerk's office and | |
| 21 | 21 | shall be open to inspection by any interested person during normal | |
| 22 | 22 | office hours. The cost of the audit shall be paid by the county. | |
| 23 | 23 | SECTION 2. This Act takes effect immediately if it receives | |
| 24 | 24 | a vote of two-thirds of all the members elected to each house, as | |
| 25 | 25 | provided by Section 39, Article III, Texas Constitution. If this | |
| 26 | 26 | Act does not receive the vote necessary for immediate effect, this | |
| 27 | 27 | Act takes effect September 1, 2013. |