By Krusee H.B. No. 3228 75R8148 MLS-D A BILL TO BE ENTITLED 1-1 AN ACT 1-2 relating to the use of activity-based cost accounting measures by 1-3 state agencies. 1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: 1-5 SECTION 1. Chapter 2101, Government Code, is amended by 1-6 adding Subchapter D to read as follows: 1-7 SUBCHAPTER D. ACTIVITY-BASED COST ACCOUNTING 1-8 Sec. 2101.051. DEFINITION. In this subchapter, 1-9 "attributable fully allocated cost" means the operating and capital 1-10 cost of providing a service, including direct, indirect, and 1-11 allocated costs, minus the cost of any function that will not be 1-12 competitively contracted. 1-13 Sec. 2101.052. USE OF ACTIVITY-BASED COST ACCOUNTING BY 1-14 STATE AGENCIES. (a) A state agency shall implement a model system 1-15 of activity-based cost accounting by: 1-16 (1) defining project objectives, services performed, 1-17 and the results of the state agency's services; 1-18 (2) collecting relevant information on the 1-19 attributable fully allocated cost of certain services performed or 1-20 provided by the agency; and 1-21 (3) collecting and analyzing information on the 1-22 direct, indirect, and allocated costs of personnel, direct 1-23 materials, vehicles and equipment, fixed assets and facility costs, 1-24 and administrative overhead of the agency. 2-1 (b) A state agency shall provide its employees with training 2-2 regarding the use of an activity-based cost accounting system. 2-3 SECTION 2. This Act takes effect September 1, 1997. 2-4 SECTION 3. The importance of this legislation and the 2-5 crowded condition of the calendars in both houses create an 2-6 emergency and an imperative public necessity that the 2-7 constitutional rule requiring bills to be read on three several 2-8 days in each house be suspended, and this rule is hereby suspended.