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.