SB 356

83(R) - 2013
County Affairs

Vote Recommendation

  • Neutral
  • Neutral
  • Neutral
  • Positive
  • Neutral


John Carona

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.