Bill Text: TX HB3764 | 2013-2014 | 83rd Legislature | Enrolled
Bill Title: Relating to audit requirements of certain emergency services districts.
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Passed) 2013-06-14 - Effective on 9/1/13 [HB3764 Detail]
Download: Texas-2013-HB3764-Enrolled.html
H.B. No. 3764 |
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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 |