By: Carona S.B. No. 356
(Ratliff)
A BILL TO BE ENTITLED
AN ACT
relating to the audit of court registry funds in certain counties.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 117.123, Local Government Code, is
amended to read as follows:
Sec. 117.123. AUDIT. (a) The [In addition to the regular
auditing procedures of the county auditor, the] registry funds
shall be audited at the end of each county fiscal year by the county
auditor or by an independent certified public accountant or a firm
of independent certified public accountants of recognized
integrity and ability selected by the commissioners court.
(b) A written report of the audit shall be delivered to the
county judge, each county commissioner, and a clerk not later than
the 180th day [within 90 days] after the last day of the fiscal
year. A copy of the audit shall be kept at the clerk's office and
shall be open to inspection by any interested person during normal
office hours. The cost of the audit shall be paid by the county.
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, 2013.