BWH C.S.H.B. 1741 75(R)BILL ANALYSIS COUNTY AFFAIRS C.S.H.B. 1741 By: Lewis, Ron 3-18-97 Committee Report (Substituted) BACKGROUND The county treasurer, or the person performing the duties of the county treasurer, is generally responsible for handling the county's disbursements. In some counties another officer, such as a county auditor or county commissioner, is given 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 difficulty in certain counties. These functions should be performed by the county treasurer. A separate audit of the accounts should be the responsibility of another officer to ensure proper checks and balances. PURPOSE The purpose of this bill is 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 by requiring the county depository to provide all canceled checks and warrants to the county treasurer or the person performing such duties. RULEMAKING AUTHORITY No additional rulemaking authority is granted to any state officer, department, agency or institution. SECTION BY SECTION ANALYSIS SECTION 1. Amends Subchapter A, Chapter 113, Local Government Code, by adding Section 113.008 as follows: (a) Requires the county depository to provide all canceled checks and warrants and supporting statements to the county treasurer; (b) Exempts from the requirement in (a) checks and warrants from funds under the direct statutory authority of an official other than the county treasurer, unless such official requests that the county treasurer have responsibility for the reconciliation; (c) Authorizes the county depository to provide original canceled checks and warrants or optical images in accordance with the rules adopted by the Texas State Library and Archives Commission; and (d) Requires the county treasurer to reconcile canceled checks and warrants with the depository's records and make financial adjustments as required. (e) Clarifies that the term "county treasurer" includes a person performing the duties of the county treasurer. SECTION 2. Emergency clause COMPARISON OF ORIGINAL TO SUBSTITUTE The C.S.H.B. 1741 makes the following changes to the original bill: 1) Adds a new Subsection 113.008(b) which exempts from the requirement in Subsection (a) checks and warrants from funds under the direct statutory authority of an official other than the county treasurer, unless such official requests that the county treasurer have responsibility for the reconciliation; 2) Reletters the former Subsections (b) and (c) accordingly; and 3) Adds a new Subsection 113.008(e) to clarify that the term "county treasurer" includes a person performing the duties of the county treasurer.