LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE
75th Regular Session
March 31, 1997
TO: Honorable Fred Hill, Chair IN RE: House Bill No. 2446
Committee on Urban Affairs By: Greenberg
House
Austin, Texas
FROM: John Keel, Director
In response to your request for a Fiscal Note on HB2446 ( Relating
to performance audits of certain metropolitan transit authorities.)
this office has detemined the following:
Biennial Net Impact to General Revenue Funds by HB2446-As Introduced
Implementing the provisions of the bill would result in a net
negative impact of $(200,000) to General Revenue Related Funds
through the biennium ending August 31, 1999.
The bill would make no appropriation but could provide the legal
basis for an appropriation of funds to implement the provisions
of the bill.
Fiscal Analysis
The bill would amend Chapter 451 of the Transportation Code
to allow the Comptroller to conduct a performance audit of any
metropolitan transit authority (MTA) whose board members were
confirmed before July 1, 1985, and in which the principal municipality
had a population of less than 750,000. In performing the audit,
the Comptroller would examine any budgets and operations of
the MTA, determine whether the MTA was effectively and efficiently
providing the services it was created to provide, and make appropriate
recommendations to the Legislature.
The bill would allow
the Comptroller to initiate the performance audit at the Comptroller s
discretion. The bill would require the Comptroller to conduct
the audit at the request of the Governor, the Lieutenant Governor,
the Speaker of the House of Representatives, or the presiding
officer of the committee of the Senate or the House of Representatives
responsible for approving legislation governing the MTA. The
bill also would restrict the performance audit from being conducted
more than once every two years.
Methodolgy
The bill would allow the Comptroller to conduct a performance
audit of the Austin metropolitan transit authority once every
two years. The Comptroller has estimated that it would cost
$200,000 in consulting services costs to conduct the review.
The probable fiscal implications of implementing the provisions
of the bill during each of the first five years following passage
is estimated as follows:
Five Year Impact:
Fiscal Year Probable
Savings/(Cost)
from General
Revenue Fund
0001
1998 ($200,000)
1998
2000
2001
2002
Net Impact on General Revenue Related Funds:
The probable fiscal implication to General Revenue related funds
during each of the first five years is estimated as follows:
Fiscal Year Probable Net Postive/(Negative)
General Revenue Related Funds
Funds
1998 ($200,000)
1999 0
2000 0
2001 0
2002 0
Similar annual fiscal implications could continue as long as
the provisions of the bill are in effect.
No fiscal implication to units of local government is anticipated.
Source: Agencies: 304 Comptroller of Public Accounts
LBB Staff: JK ,TL ,RN