Bill Caption

Relating to the audit of court registry funds in certain counties.

Fiscal Notes

No significant fiscal implication is anticipated on the State. Bexar County projects estimated costs of $38,800 in fiscal year (FY) 2014 with amounts increasing to $41,998 in FY 2018 to continue paying an outside auditor to conduct an audit of the registry funds. To hire a Staff Auditor I to conduct audits, the county estimated costs of $51,853 in FY 2014 with increasing amounts to $56,127 in FY 2018. Dallas County reported there would be savings not to perform an outside audit totaling an estimated $35,000 in FY 2014 through FY 2018. Harris County reported no fiscal impact to the county is anticipated.

Bill Analysis

Summary: SB 356 would amend Section 117.123 of the Local Government Code to allow a commissioners court to determine whether an outside auditor or county auditor would be more appropriate to audit funds in the registry section of the general fund of a county. Additionally, this bill would change the deadline of the written report of the audit from within 90 days to within 180 days.

Analysis: SB 356 would allow county governments to determine the best way to conduct audits of county funds. This would be good for local control, placing the decision at a more appropriate level of government. We support SB 356.