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.