By Romo H.B. No. 1383
74R3953 DRH-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to a uniform method of budget preparation for counties.
1-3 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-4 SECTION 1. Subchapter C, Chapter 111, Local Government Code,
1-5 is redesignated as Subchapter A, Chapter 111, Local Government
1-6 Code, and is amended to read as follows:
1-7 SUBCHAPTER A <C>. COUNTY BUDGET <PREPARATION
1-8 IN COUNTIES WITH POPULATION OF MORE THAN 1.2 MILLION>
1-9 Sec. 111.001 <111.061>. APPLICABILITY <Subchapter Applicable
1-10 to Counties With Population of More Than 125,000>. This subchapter
1-11 applies <only> to each <a> county <that has a population of more
1-12 than 125,000 and that chooses to operate under this subchapter
1-13 instead of under Subchapter A or B>.
1-14 Sec. 111.002 <111.062>. <Appointment of> Budget Officer;
1-15 Abolition of Office. (a) The county judge serves as the budget
1-16 officer for the commissioners court of a county with a population
1-17 of 125,000 or less.
1-18 (b) Except as provided by Subsection (c), the county auditor
1-19 serves as the budget officer for the commissioners court of a
1-20 county with a population of more than 125,000.
1-21 (c) The commissioners court of a <the> county with a
1-22 population of more than 125,000 may appoint a person other than the
1-23 county auditor to serve as county budget officer to prepare a
1-24 county budget for the fiscal year.
2-1 (d) <(b)> A county that establishes the office of county
2-2 budget officer under Subsection (c) may abolish that office only by
2-3 a formal action of the commissioners court. The court must take
2-4 the action after the first day of the second month of the fiscal
2-5 year and before the first day of the sixth month of the fiscal
2-6 year. If the office is abolished, the duties of budget officer
2-7 shall be performed by<:>
2-8 <(1)> the county judge<, if the county has a
2-9 population of 225,000 or less;> or
2-10 <(2) the> county auditor as provided by Subsection (a)
2-11 or (b)<, if the county has a population of more than 225,000>.
2-12 Sec. 111.003 <111.063>. Itemized Budget; Contents. (a) The
2-13 budget officer shall itemize the budget for the county to allow as
2-14 clear a comparison as practicable between expenditures included in
2-15 the proposed budget and actual or estimated expenditures for the
2-16 same or similar purposes that were made for the preceding fiscal
2-17 year. The budget must show with reasonable accuracy each of the
2-18 projects for which an appropriation is established in the budget
2-19 and the estimated amount of money carried in the budget for each
2-20 project.
2-21 (b) The budget officer shall obtain from a district, <the>
2-22 county, or precinct officer of the county <auditor> any information
2-23 necessary to prepare a complete financial statement for inclusion
2-24 in the budget. The financial statement must show:
2-25 (1) the outstanding obligations of the county;
2-26 (2) the cash on hand to the credit of each fund of the
2-27 county government;
3-1 (3) funds received from all sources during the
3-2 preceding fiscal year;
3-3 (4) the funds and revenue estimated by the budget
3-4 officer <auditor> to be received from all sources during the
3-5 preceding fiscal year;
3-6 (5) the funds and revenue estimated by the budget
3-7 officer <auditor> to be received during the ensuing year; and
3-8 (6) a statement of all accounts and contracts on which
3-9 sums are due to or owed by the county as of the last day of the
3-10 preceding fiscal year, except for taxes and court costs.
3-11 (c) If actual amounts for the information described by
3-12 Subsection (b)(1), (b)(2), (b)(3), or (b)(6) are not available at
3-13 the time the budget officer prepares the financial statement, the
3-14 budget officer may use in the preparation of the statement
3-15 estimates of that information made by the budget officer <county
3-16 auditor>.
3-17 (d) Subsection (c) does not prevent the commissioners court
3-18 from adopting a budget before the beginning of the fiscal year for
3-19 which the budget is prepared.
3-20 Sec. 111.004 <111.064>. Limitation on Expenditures Before
3-21 Adoption of Budget. Until a budget for a fiscal year is adopted by
3-22 the commissioners court, the county may not make payments during
3-23 that fiscal year except for emergencies and for obligations legally
3-24 incurred before the first day of the fiscal year for salaries,
3-25 utilities, materials, and supplies.
3-26 Sec. 111.005 <111.065>. Information Furnished by Officers.
3-27 In preparing or monitoring the budget, the budget officer may
4-1 require a <the county auditor or any other> district, county, or
4-2 precinct officer of the county to provide any information necessary
4-3 for the budget officer to properly prepare or monitor the budget.
4-4 Sec. 111.006 <111.066>. Proposed Budget Filed With County
4-5 Clerk and County Auditor; Public Inspection. (a) The budget
4-6 officer shall file a copy of the proposed budget with the county
4-7 clerk and, if the county has a county auditor, with the county
4-8 auditor.
4-9 (b) The copy of the proposed budget shall be available for
4-10 public inspection.
4-11 Sec. 111.007 <111.067>. Public Hearing on Proposed Budget.
4-12 (a) The commissioners court shall hold a public hearing on the
4-13 proposed budget. Any taxpayer of the county may attend and may
4-14 participate in the hearing.
4-15 (b) The commissioners court shall hold the hearing on a day
4-16 within seven calendar days after the date the proposed budget is
4-17 filed but before the last day of the first month of the fiscal
4-18 year.
4-19 (c) The commissioners court shall publish notice that it
4-20 will consider the proposed budget on the date of the budget
4-21 hearing. The notice must be published once in a newspaper of
4-22 general circulation in the county and must state the date, time,
4-23 and location of the hearing.
4-24 Sec. 111.008 <111.0675>. Commissioners Court: Special
4-25 Notice by Publication for Budget Hearing. (a) A commissioners
4-26 court shall publish notice before a public hearing relating to a
4-27 budget in at least one newspaper of general circulation in the
5-1 county.
5-2 (b) Notice published under this section is in addition to
5-3 notice required by other law. Notice under this section shall be
5-4 published not earlier than the 30th or later than the 10th day
5-5 before the date of the hearing.
5-6 (c) This section does not apply to a commissioners court
5-7 required by other law to give notice by publication of a hearing on
5-8 a budget.
5-9 Sec. 111.009 <111.068>. Adoption of Budget. (a) At the
5-10 conclusion of the public hearing, the commissioners court shall
5-11 take action on the proposed budget.
5-12 (b) The commissioners court may make any changes in the
5-13 proposed budget that it considers warranted by the facts and law
5-14 and required by the interest of the taxpayers, but the amounts
5-15 budgeted in a fiscal year for expenditures from the various funds
5-16 of the county may not exceed the balances in those funds as of the
5-17 first day of the fiscal year, plus the anticipated revenue for the
5-18 fiscal year as estimated by the budget officer <county auditor>.
5-19 Sec. 111.010 <111.069>. Approved Budget Filed With Officers.
5-20 On final approval of the budget by the commissioners court, the
5-21 court shall file a copy of the budget with the <county auditor and
5-22 the> county clerk and, if the county has a county auditor, with the
5-23 county auditor.
5-24 Sec. 111.011 <111.070>. Expenditure of Funds Under Budget;
5-25 Emergency Expenditures; Transfer of Budget Item or Surplus.
5-26 (a) The commissioners court may spend county funds only in strict
5-27 compliance with the budget, except in an emergency.
6-1 (b) The commissioners court may authorize an emergency
6-2 expenditure as an amendment to the original budget only in a case
6-3 of grave public necessity to meet an unusual and unforeseen
6-4 condition that could not have been included in the original budget
6-5 through the use of reasonably diligent thought and attention. If
6-6 the court amends the original budget to meet an emergency, the
6-7 court shall file a copy of its order amending the budget in the
6-8 same manner as the original budget was filed under Section 111.010,
6-9 and the clerk shall attach the copy to the original budget.
6-10 (c) On proper application, the commissioners court may
6-11 transfer an existing budget surplus during the fiscal year to a
6-12 budget of a similar kind and fund. However, the transfer may not
6-13 increase the total of the budget.
6-14 (d) The commissioners court by order may amend the budget to
6-15 transfer an amount budgeted for one item to another budgeted item
6-16 without authorizing an emergency expenditure.
6-17 Sec. 111.012 <111.071>. Budget Officer's Assistance to
6-18 Commissioners Court. The budget officer may assist the
6-19 commissioners court in the performance of the court's duties
6-20 relating to the efficiency and effectiveness of county operations.
6-21 <Sec. 111.072. ><Duties Retained by County Auditor><. The
6-22 duties given under Subchapter B to the county auditor that are not
6-23 expressly conferred by this subchapter on the budget officer remain
6-24 duties of the county auditor.>
6-25 Sec. 111.013 <111.073>. Employment of Personnel. The
6-26 commissioners court may employ personnel necessary to assist the
6-27 budget officer in the performance of the duties of that office.
7-1 Sec. 111.014 <111.074>. Limitation on Budget of County
7-2 Auditor. If the county has a county auditor, an <An> increase from
7-3 one fiscal year to the next in the amount budgeted for expenses of
7-4 the county auditor's office or the salary of an assistant auditor
7-5 shall not exceed five (5) percent without approval of the
7-6 commissioners court.
7-7 SECTION 2. Subchapter D, Chapter 111, Local Government Code,
7-8 is redesignated as Subchapter B, Chapter 111, Local Government
7-9 Code, and the subchapter heading to Subchapter D is amended to read
7-10 as follows:
7-11 SUBCHAPTER B <D>. BUDGET APPROPRIATIONS
7-12 SECTION 3. Section 320.047(d), Local Government Code, is
7-13 amended to read as follows:
7-14 (d) The budget officer of the county <In counties subject to
7-15 Subchapter B, Chapter 111, the county auditor> shall include the
7-16 proposed budget as part of the county budget prepared and submitted
7-17 to the commissioners court.
7-18 SECTION 4. Subchapters A and B, Chapter 111, Local
7-19 Government Code, are repealed.
7-20 SECTION 5. The change in budget procedures for a county made
7-21 by this Act applies only to a county fiscal year that begins on or
7-22 after the effective date of this Act. The budget procedures for a
7-23 fiscal year of a county that begins before the effective date of
7-24 this Act are governed by the law in effect at the time the fiscal
7-25 year began, and the former law is continued in effect for that
7-26 purpose.
7-27 SECTION 6. This Act takes effect September 1, 1995.
8-1 SECTION 7. The importance of this legislation and the
8-2 crowded condition of the calendars in both houses create an
8-3 emergency and an imperative public necessity that the
8-4 constitutional rule requiring bills to be read on three several
8-5 days in each house be suspended, and this rule is hereby suspended.