ORDER N0.31056
ANNUAL AUDITS FOR ESD #1 AND ESD #2
Came to be heard this the 27th day of October, 2008, with a motion made by
Commissioner Oehler, seconded by Commissioner Baldwin. The Court unanimously
approved by a vote of 4-0-0 to:
Authorize, by Court Order, for the County Auditor to do the ESD #1 & #2 audits as
required, including the limited qualifying language.
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COMMISSIONERS' COURT AGENDA REQUEST
MADE BY: Bruce Oehler, Pct.4
MEETING DATE: October 27, 2008
OFFICE: County Commissioner
TIME PREFERRED:
SUBJECT: Consider, discuss and take appropriate action to authorize the County
Auditor to prepare the annual audits for ESD #1 and ESD #2 pursuant to Health and
Safety Code section 775.0$2.
EXECUTIVE SESSION REQUESTED: (PLEASE STATE REASON)
NAME OF PERSON ADDRESSING THE COURT: Comm. Oehler, Pct. 4
EST]MATED LENGTH OF PRESENTATION:
IF PERSONNEL MATTER -NAME OF EMPLOYEE:
Time for submitting this request for Court to assure that the matter is posted in
accordance with Title 5, Chapter 551 and 552, Government Code, is as follows:
Meeting scheduled for Mondays:
THIS REQUEST RECEIVED BY:
THIS RQUEST RECEIVED ON:
5:00 PM previous Tuesday
@ .M.
All Agenda Requests .will be screened by the County Judge's Office to determine if adequate
information has been prepared for the Court's formal consideration and action at time of Court
Meetings. Your cooperation will be appreciated and contribute towards your request being
addressed at the earliest opportunity. See Agenda Request Rules Adopted by Commissioners'
Court.
SeC. 775.082. AUDIT OF DISTRICT. (a) The county auditor of a
county that contains any part of the district shall have access to
the. books, .records, officials, and assets of the district.
(b) A district shall prepare and file with the commissioners
court of each county that contains any part of the district on or
before June 1 of each year an audit report of the district's fiscal
accounts and records.. The audit shall be performed and the report
shall be prepared at the expense of the district. The county
auditor, with the approval of the commissioners court, shall adopt
rules relating to the format of the audit and report. If a
district is located in more than one county, the county auditors,
with the approval of the commissioners court of each county in
which the district is located, shall adopt uniform rules relating
to the format of the audit and report.
(c) The person who performs the audit and issues the report
must be an independent certified public accountant or firm of
certified public accountants licensed in this state, unless the
commissioners court by order requires the audit to be performed by
the county auditor at least 120 days before the end of the
district's fiscal year.
(d) The commissioners court, on application made to the
commissioners court by the district, may extend up to an additional
30 days thedeadline for filing the audit report.
(e) If the district fails to complete and file the audit
report within the time provided by Subsection (b) or (d), the
commissioners court may order the county auditor to perform the
audit and issue the report. If a district is located in more than
one county, the commissioners court of each county in which the
district is located shall designate by joint order a county auditor
of one of the counties to perform the audit and issue the report.
(f) The district shall pay all costs incurred by the county
auditor to perform an audit and issue the report required by this
section, unless otherwise ordered by the commissioners-court or by
joint order of the commissioners courts, if the district is located
in more than one county.
Added by Acts 1993, 73rd Leg., ch. 195, Sec. 2, eff. Sept. 1, 1993.
Amended by Acts 1997, 75th Leg., ch. 392, Sec. 5, eff. Sept. 1,
1997; Acts 2005, 79th Leg., ch. 120, Sec. 1, 2, eff. Sept. 1,
2005.
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KERB COUNTY COMM`fSS1ONERS' COURT
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