AEZ C.S.H.B. 2257 75(R)BILL ANALYSIS CRIMINAL JURISPRUDENCE C.S.H.B. 2257 By: Luna, Vilma 4-17-97 Committee Report (Substituted) BACKGROUND All law enforcement entities who receive proceeds under Chapter 59 are required to submit an accounting of forfeited property to the governor's office each year. According to the Texas Commission on Law Enforcement Officer Standards and Education (TCLEOSE), there are 2,689 law enforcement agencies and attorneys representing the state. In 1993 and 1994, 352 agencies reported a total of $33.7 million in forfeited assets. The 1995 accounting from the governor's office contained reports from 160 of these law enforcement agencies, and reported $2.6 million in seized assets. his topic was the subject of interim studies during the 73rd and 74th sessions. Some of these recommendations are contained in H.B. 2257. It is impossible to accurately estimate the total value of forfeited property. There is no set date in the statute for the audit and there are no penalties for non-compliance. Currently, there is no method for compiling reports to profile who is reporting and who is not reporting. PURPOSE CSHB 2257 would to establish a particular reporting period for an annual audit and require a specific due date for the annual audit. Provisions require the annual audit to account for both seizures and forfeitures, as well as the specific expenditures made from the proceeds of seizures and forfeitures. In addition, provisions require law enforcement agencies and attorneys representing the state to report no seizure or forfeiture activity during the reporting period. This bill provides law enforcement agencies or attorneys representing the state to use proceeds from forfeitures to contract with and pay an appropriate entity to prepare the annual audit required by this chapter. RULEMAKING AUTHORITY It is the committee's opinion that this bill does not expressly grant any additional rulemaking authority to a state officer, department, agency or institution. SECTION BY SECTION ANALYSIS SECTION 1.Amend Article 59.06, Code of Criminal Procedure, Disposition of forfeited property, by amending the following subsections: Subsection (g) creates an annual audit for a law enforcement agency and requires that forfeiture and specific expenditure be included in the audit; Subsection (j) requires a law enforcement agency, or an attorney representing the state who does not receive proceeds or property under this chapter report that no proceeds or property was received. Subsection (k) allows the use of proceeds received under this chapter to contract with a person or entity to prepare an audit as required by Subsection (g). SECTION 2.The first audit and report as required by Article 59.06 (g) and (j) shall cover a annual period not later than the 30th day after the date on which the annual period ends. SECTION 3.Effective Date SECTION 4. Emergency Clause. COMPARISON OF ORIGINAL TO SUBSTITUTE The original bill established an annual period for an audit for law enforcement agencies and attorneys receiving proceeds of property beginning January 1 and ending December 31. The substitute states that the annual period of the audit for a law enforcement agency is the fiscal year of the appropriate county or municipality and the annual period for an attorney representing the state is the state fiscal