SRC-TNM H.B. 1741 75(R)   BILL ANALYSIS


Senate Research Center   H.B. 1741
By: Lewis, Ron (Lucio)
Intergovernmental Relations
4-18-97
Engrossed


DIGEST 

Currently, the county treasurer, or the person performing the duties of
the county treasurer, is responsible for handling the county's
disbursements.  In some counties another officer, such as a county auditor
or county commissioner, is allocated the responsibility of reconciling the
accounts from which the county checks and warrants are drawn.  Separation
of the functions of writing the checks and warrants and reconciliation of
the canceled checks and warrants has created some inefficiency in certain
counties.  H.B. 1741 would require the county depository to provide all
canceled checks and warrants to the county treasurer or the person
performing such duties to ensure that the county treasurer, or the person
performing the duties of the county treasurer, has responsibility for
reconciling the county checks and warrants. 
 
PURPOSE

As proposed, H.B. 1741 outlines provisions regarding the reconciliation of
county checks and warrants. 

RULEMAKING AUTHORITY

This bill does not grant any additional rulemaking authority to a state
officer, institution, or agency. 

SECTION BY SECTION ANALYSIS

SECTION 1. Amends Chapter 113A, Local Government Code, by adding Section
113.008, as follows: 

Sec. 113.008. RECONCILIATION OF COUNTY CHECKS AND WARRANTS. Requires the
county depository to provide all canceled checks and warrants and
supporting statements to the county treasurer.  Provides that Subsection
(a) does not apply if the checks and warrants are payable from funds under
the direct authority of an official other than the county treasurer as
provided by the statute.  Provides that the exemption provided by this
subsection does not apply if the official requests the county treasurer to
be responsible for the reconciliation of the checks and warrants payable
from the funds that are under the direct authority of the official.  Sets
forth items the county depository is required to provide at the direction
of the county treasurer in fulfilling the requirements of Subsection (a).
Requires the county treasurer to reconcile the canceled checks and
warrants with the account records of the depository and ensure all
financial adjustments are made regarding the depository account as
required.  Provides that in this section, a reference to the county
treasurer includes a person performing the duties of the county treasurer. 

SECTION 2. Emergency clause.
  Effective date: 90 days after adjournment.