By: Lindsay S.B. No. 1395
A BILL TO BE ENTITLED
AN ACT
1-1 relating to the preparation of a county budget in certain counties.
1-2 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-3 SECTION 1. Subchapter A, Chapter 111, Local Government Code,
1-4 is amended by adding Sections 111.0105, 111.0106, and 111.0107 to
1-5 read as follows:
1-6 Sec. 111.0105. BUDGET FOR EXPENDITURES FROM PROCEEDS OF
1-7 BONDS OR ANTICIPATION WARRANTS. If a county bond issue is
1-8 submitted at an election or if anticipation warrants are to be
1-9 issued against future revenues and a tax is to be levied for those
1-10 warrants, the commissioners court shall adopt a budget of proposed
1-11 expenditures. On receipt of the proceeds of the sale of the bonds
1-12 or warrants, the county may make expenditures from the proceeds in
1-13 the manner provided by this subchapter for expenditures for general
1-14 purposes.
1-15 Sec. 111.0106. SPECIAL BUDGET FOR GRANT OR AID MONEY. The
1-16 county auditor, or the county judge in a county that does not have
1-17 a county auditor, shall certify to the commissioners court the
1-18 receipt of all public or private grant or aid money that is
1-19 available for disbursement in a fiscal year but not included in the
1-20 budget for that fiscal year. On certification, the court shall
1-21 adopt a special budget for the limited purpose of spending the
1-22 grant or aid money for its intended purpose.
1-23 SECTION 2. Subchapter A, Chapter 111, Local Government Code,
2-1 is amended by adding Section 111.0107 to read as follows:
2-2 Sec. 111.0107. SPECIAL BUDGET FOR REVENUE FROM
2-3 INTERGOVERNMENTAL CONTRACTS. The county auditor, or the county
2-4 judge in a county that does not have an auditor, shall certify to
2-5 the commissioners court the receipt of all revenue from
2-6 intergovernmental contracts that is available for disbursement in a
2-7 fiscal year but not included in the budget for that fiscal year.
2-8 On certification, the court shall adopt a special budget for the
2-9 limited purpose of spending the revenue from intergovernmental
2-10 contracts for its intended purpose.
2-11 SECTION 3. Section 111.041, Local Government Code, is
2-12 amended to read as follows:
2-13 Sec. 111.041. EXPENDITURE OF FUNDS UNDER BUDGET; EMERGENCY
2-14 EXPENDITURE; BUDGET TRANSFER [OF BUDGET SURPLUS]. (a) The
2-15 commissioners court may spend county funds only in strict
2-16 compliance with the budget except as provided by this section.
2-17 (b) The commissioners court may authorize an emergency
2-18 expenditure as an amendment to the original budget only in a case
2-19 of grave public necessity to meet an unusual and unforeseen
2-20 condition that could not have been included in the original budget
2-21 through the use of reasonably diligent thought and attention. If
2-22 the court amends the original budget to meet an emergency, the
2-23 court shall file a copy of its order amending the budget with the
2-24 county clerk, and the clerk shall attach the copy to the original
2-25 budget.
3-1 (c) The commissioners court by order may amend the budget to
3-2 transfer an amount budgeted for one item to another budgeted item
3-3 without authorizing an emergency expenditure. [On proper
3-4 application, the commissioners court may transfer an existing
3-5 budget surplus during the fiscal year to a budget of a similar kind
3-6 and fund. However, the transfer may not increase the total of the
3-7 budget.]
3-8 SECTION 4. Subchapter B, Chapter 111, Local Government Code,
3-9 is amended by adding Section 111.0415 to read as follows:
3-10 Sec. 111.0415. CHANGES IN BUDGET FOR COUNTY PURPOSES. This
3-11 subchapter does not prevent the commissioners court from making
3-12 changes in the budget for county purposes.
3-13 SECTION 5. Subchapter B, Chapter 111, Local Government Code,
3-14 is amended by adding Section 111.045 to read as follows:
3-15 Sec. 111.045. SPECIAL BUDGET FOR REVENUE FROM
3-16 INTERGOVERNMENTAL CONTRACTS. The county auditor shall certify to
3-17 the commissioners court the receipt of all revenue from
3-18 intergovernmental contracts that is available for disbursement in a
3-19 fiscal year but not included in the budget for that fiscal year.
3-20 On certification, the court shall adopt a special budget for the
3-21 limited purpose of spending the revenue from intergovernmental
3-22 contracts for its intended purpose.
3-23 SECTION 6. Section 111.070, Local Government Code, is
3-24 amended to read as follows:
3-25 Sec. 111.070. EXPENDITURE OF FUNDS UNDER BUDGET; EMERGENCY
4-1 EXPENDITURE; BUDGET TRANSFER [OF BUDGET SURPLUS]. (a) The
4-2 commissioners court may spend county funds only in strict
4-3 compliance with the budget, except as provided by this section.
4-4 (b) The commissioners court may authorize an emergency
4-5 expenditure as an amendment to the original budget only in a case
4-6 of grave public necessity to meet an unusual and unforeseen
4-7 condition that could not have been included in the original budget
4-8 through the use of reasonably diligent thought and attention. If
4-9 the court amends the original budget to meet an emergency, the
4-10 court shall file a copy of its order amending the budget with the
4-11 county clerk, and the clerk shall attach the copy to the original
4-12 budget.
4-13 (c) The commissioners court by order may amend the budget to
4-14 transfer an amount budgeted for one item to another budgeted item
4-15 without authorizing an emergency expenditure. [On proper
4-16 application, the commissioners court may transfer an existing
4-17 budget surplus during the fiscal year to a budget of a similar kind
4-18 and fund. However, the transfer may not increase the total of the
4-19 budget.]
4-20 SECTION 7. Subchapter C, Chapter 111, Local Government Code,
4-21 is amended by adding Sections 111.0705 through 111.0708 to read as
4-22 follows:
4-23 Sec. 111.0705. BUDGET FOR EXPENDITURES FROM PROCEEDS OF
4-24 BONDS OR ANTICIPATION WARRANTS. If a county bond issue is
4-25 submitted at an election or if anticipation warrants are to be
5-1 issued against future revenues and a tax is to be levied for those
5-2 warrants, the commissioners court shall adopt a budget of proposed
5-3 expenditures. On receipt of the proceeds of the sale of the bonds
5-4 or warrants, the county may make expenditures from the proceeds in
5-5 the manner provided by this subchapter for expenditures for general
5-6 purposes.
5-7 Sec. 111.0706. SPECIAL BUDGET FOR GRANT OR AID MONEY. The
5-8 county auditor shall certify to the commissioners court the receipt
5-9 of all public or private grant or aid money that is available for
5-10 disbursement in a fiscal year but not included in the budget for
5-11 that fiscal year. On certification, the court shall adopt a
5-12 special budget for the limited purpose of spending the grant or aid
5-13 money for its intended purpose.
5-14 Sec. 111.0707. CHANGES IN BUDGET FOR COUNTY PURPOSES. This
5-15 subchapter does not prevent the commissioners court from making
5-16 changes in the budget for county purposes.
5-17 Sec. 111.0708. SPECIAL BUDGET FOR REVENUE FROM
5-18 INTERGOVERNMENTAL CONTRACTS. The county auditor shall certify to
5-19 the commissioners court the receipt of all revenue from
5-20 intergovernmental contracts that is available for disbursement in a
5-21 fiscal year but not included in the budget for that fiscal year.
5-22 On certification, the court shall adopt a special budget for the
5-23 limited purpose of spending the revenue from intergovernmental
5-24 contracts for its intended purpose.
5-25 SECTION 8. The importance of this legislation and the
6-1 crowded condition of the calendars in both houses create an
6-2 emergency and an imperative public necessity that the
6-3 constitutional rule requiring bills to be read on three several
6-4 days in each house be suspended, and this rule is hereby suspended,
6-5 and that this Act take effect and be in force from and after its
6-6 passage, and it is so enacted.