Bill Text: TX HB3764 | 2013-2014 | 83rd Legislature | Enrolled

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Bill Title: Relating to audit requirements of certain emergency services districts.

Sponsorship: Partisan Bill (Democrat 2)

Status: (Passed) 2013-06-14 - Effective on 9/1/13 [HB3764 Detail]

Download: Texas-2013-HB3764-Enrolled.html

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H.B. No. 3764

AN ACT
relating to audit requirements of certain emergency services
districts.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter E, Chapter 775, Health and Safety
Code, is amended by adding Section 775.0821 to read as follows:
Sec. 775.0821. ALTERNATIVE TO AUDIT OF DISTRICT IN LESS
POPULOUS COUNTIES. (a) This section applies only to a district to
which Section 775.082 applies that:
(1) did not have any outstanding bonds or any
outstanding liabilities having a term of more than one year during
the previous fiscal year;
(2) did not receive more than a total of $250,000 in
gross receipts from operations, loans, taxes, or contributions
during the previous fiscal year; and
(3) did not have a total of more than $250,000 in cash
and temporary investments during the previous fiscal year.
(b) Instead of filing an audit report under Section 775.082,
a district to which this section applies may file compiled
financial statements with the commissioners court of each county in
which any part of the district is located.
(c) The district must file with the compiled financial
statements an affidavit signed by an authorized district
representative attesting to the accuracy and authenticity of the
statements.
(d) The provisions of Section 775.082 relating to deadlines
for filing an audit and the procedures and penalties relating to the
failure of a district to file an audit apply to the filing of
compiled financial statements under this section.
SECTION 2. This Act takes effect September 1, 2013.
______________________________ ______________________________
President of the Senate Speaker of the House
I certify that H.B. No. 3764 was passed by the House on May 2,
2013, by the following vote: Yeas 147, Nays 0, 2 present, not
voting.
______________________________
Chief Clerk of the House
I certify that H.B. No. 3764 was passed by the Senate on May
22, 2013, by the following vote: Yeas 30, Nays 1.
______________________________
Secretary of the Senate
APPROVED: _____________________
Date
_____________________
Governor