BILL ANALYSIS C.S.S.B. 437 By: Madla State Affairs 02-21-95 Committee Report (Substituted) BACKGROUND Under current law, the only financial reporting the counties are required to submit on their County Road and Bridge Funds is on the additional motor vehicle registration fee that counties are allowed to retain in lieu of the motor vehicle sales tax. All counties are required to submit this report each year by January 30 to the Texas Department of Transportation. Because the law does not provide for a penalty for non-compliance, this law has never really been enforced. Thus, there is no accountability on the money that is constitutionally dedicated to the County Road and Bridge Funds. PURPOSE As proposed, C.S.S.B. 437 requires a county to report to the comptroller on its expenditure of funds required to be used for highways. RULEMAKING AUTHORITY It is the committee's opinion that this bill does not grant any additional rulemaking authority to a state officer, institution, or agency. SECTION BY SECTION ANALYSIS SECTION 1. Amends Chapter 4C (Article 6702-1, V.T.C.S.), by adding Section 4.204, as follows: Sec. 4.204. REPORT TO COMPTROLLER. Requires the county auditor or, if the county does not have a county auditor, the official with the duties of the county auditor, to file a report with the comptroller stating the total amount of expenditures for county road and bridge construction, maintenance, rehabilitation, right-of-way acquisition, and utility construction and other appropriate road expenditures of county funds to be spent on public roads or highways in the preceding calendar year, no later than January 30 of each year. Requires the report to be in a form prescribed by the comptroller. SECTION 2. Amends Section 10(a), Article 6675a-10, V.T.C.S., to delete requirements for filing a report of expenditures of collected tax and penalties retained by the county. SECTION 3. Emergency clause. Effective date: upon passage.