SRC-HRD S.B. 1453 75(R)    BILL ANALYSIS


Senate Research Center   S.B. 1453
By: Ratliff
Finance
4-4-97
As Filed


DIGEST 

Current law requires the secretary of state to approve payment vouchers of
the comptroller of public accounts.  S.B. 1453 repeals this statutory
requirement.  This requirement predates the existence of the state auditor
and many other controls on expenditures now in place in modern government
such as the comptroller's Internal Audit Department, the comptroller's
post-audit function, the General Services Commission's review of certain
transactions and the auditor's periodic audit of all comptroller
expenditures.  Thus, many consider this requirement to be duplicative and
no longer necessary.   

PURPOSE

As proposed, S.B. 1453 repeals the statutory requirement that the
secretary of state approve payment vouchers of the comptroller of public
accounts.  

RULEMAKING AUTHORITY

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

SECTION BY SECTION ANALYSIS

SECTION 1. Repealer:  Section 403.005, Government Code (Approval of
Accounts - Comptroller of Public Accounts). 

SECTION 2. Emergency clause.
  Effective date: upon passage.