76R13752 GCH-D
By Ratliff S.B. No. 176
Substitute the following for S.B. No. 176:
By Junell C.S.S.B. No. 176
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to codification of certain reporting and accounting
1-3 requirements in the General Appropriations Act that are applicable
1-4 to state agencies.
1-5 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-6 SECTION 1. Section 324.008, Government Code, is amended by
1-7 adding Subsection (d) to read as follows:
1-8 (d) The governing body of a state agency, as defined by
1-9 Sections 2151.002(2)(A) and (C), shall deliver to the library
1-10 immediately after transcription a certified copy of the minutes of
1-11 any meeting of the governing body. Any changes or corrections to
1-12 the minutes shall also be delivered to the library.
1-13 SECTION 2. Subchapter B, Chapter 403, Government Code, is
1-14 amended by adding Section 403.0131 to read as follows:
1-15 Sec. 403.0131. APPROPRIATION CERTIFICATION SUMMARY. As soon
1-16 as practical after the comptroller certifies the appropriations
1-17 made by the legislature in a regular or special session, the
1-18 comptroller shall prepare a summary table that details the basis
1-19 for the certification of all major funds. The table must be
1-20 similar in format and detail to the summary tables of the major
1-21 fund estimates published in the comptroller's biennial revenue
1-22 estimate and must include the biennial appropriations from all
1-23 major funds. The comptroller shall deliver a copy of each table
1-24 prepared under this section to the governor, the lieutenant
2-1 governor, the speaker of the house of representatives, each member
2-2 of the legislature, and the Legislative Budget Board.
2-3 SECTION 3. Section 403.021, Government Code, is amended to
2-4 read as follows:
2-5 Sec. 403.021. ENCUMBRANCE REPORTS. (a) In this section,
2-6 "state agency" has the meaning assigned by Section 403.013.
2-7 (b) A state agency that expends appropriated funds shall
2-8 report into the uniform statewide accounting system all payables
2-9 and binding [estimated] encumbrances by appropriation account for
2-10 the first three quarters of the current appropriation year within
2-11 30 days after the close of each quarter. A state agency shall
2-12 report payables and binding encumbrances for all appropriation
2-13 years annually [and submit a binding encumbrance report] to the
2-14 comptroller, the state auditor, and the Legislative Budget Board
2-15 [Office] no later than October 30 of each year.
2-16 (c) [(b)] Payables and binding encumbrances must be reported
2-17 for all appropriations in the format that the comptroller
2-18 prescribes.
2-19 (d) [(c)] On November [October] 1 of each fiscal year, the
2-20 comptroller shall lapse all unencumbered nonconstruction
2-21 appropriation balances for all prior appropriation years based on
2-22 the payables and binding encumbrances reported.
2-23 (e) [(d)] If a state [an] agency submits a valid claim
2-24 against a prior year's appropriation 30 days or more after the
2-25 reporting due date, the comptroller shall reinstate the agency's
2-26 appropriations to the extent of the claim.
2-27 (f) [(e)] If a state agency submits a claim that is legally
3-1 payable against an appropriation for an earlier year and the
3-2 balance of the appropriation is insufficient to pay the claim, then
3-3 the comptroller may reopen the appropriation to pay the claim. A
3-4 claim is legally payable from an appropriation only if the
3-5 appropriation was encumbered to pay the claim before the expiration
3-6 of the appropriation.
3-7 (g) Each state agency shall reconcile all expenditures,
3-8 binding encumbrances, payables, and accrued expenditures, as
3-9 reported in the uniform statewide accounting system, with the state
3-10 agency's strategic planning and budget structure, as reported in
3-11 the automated budget and evaluation system. Each state agency
3-12 shall report in the automated budget and evaluation system a method
3-13 of financing as provided in the General Appropriations Act. The
3-14 Legislative Budget Board, after consultation with the comptroller,
3-15 shall determine a schedule for the reconciliation required by this
3-16 subsection.
3-17 (h) The comptroller may adopt rules to administer this
3-18 section.
3-19 SECTION 4. Section 751.024, Government Code, is amended to
3-20 read as follows:
3-21 Sec. 751.024. REPORTS CONCERNING GRANT FUNDS [TO LEGISLATIVE
3-22 BUDGET BOARD]. (a) Each agency and each institution of higher
3-23 education shall report to the office, the Legislative Budget Board,
3-24 and the budget division of the governor's office:
3-25 (1) each application or request made to the United
3-26 States government for grant funds;
3-27 (2) the award or designation, by the United States
4-1 government, of any funds for expenditure by a state agency; and
4-2 (3) waivers of grant requirements.
4-3 (b) In consultation with the director, the Legislative
4-4 Budget Board may prescribe [develop] reporting procedures and time
4-5 schedules necessary to implement Subsection (a).
4-6 [(c) In prescribing a report form under Subsection (b), the
4-7 Legislative Budget Board shall consult with the director.]
4-8 SECTION 5. Section 2101.011, Government Code, is amended to
4-9 read as follows:
4-10 Sec. 2101.011. FINANCIAL INFORMATION REQUIRED OF STATE
4-11 AGENCIES. (a) In this section:
4-12 (1) "Appropriated money" means money appropriated by
4-13 the legislature under the General Appropriations Act or other law.
4-14 (2) "Appropriation item" includes an item listed in
4-15 the General Appropriations Act under an informational listing of
4-16 appropriated funds.
4-17 (b) Not later than November 20 of each year, the executive
4-18 head of each state agency shall submit an annual financial report
4-19 regarding the agency's use of appropriated money during the
4-20 preceding fiscal year [A state agency as defined by Section 403.013
4-21 shall submit the financial information requested by the comptroller
4-22 and such other information requested by the legislature in the
4-23 General Appropriations Act, including information about state funds
4-24 held outside the state treasury,] to:
4-25 (1) the governor;
4-26 (2) the comptroller;
4-27 (3) the Legislative Reference Library;
5-1 (4) the state auditor; and
5-2 (5) the Legislative Budget Board.
5-3 (c) The annual report must include:
5-4 (1) a detailed statement of all assets, liabilities,
5-5 and fund balances, including:
5-6 (A) cash on hand and on deposit in banks and
5-7 accounts in the state treasury;
5-8 (B) the value of consumable supplies and
5-9 postage;
5-10 (C) the value of the state agency's inventory of
5-11 movable equipment and other fixed assets;
5-12 (D) all other assets;
5-13 (E) a list of investments, bonds, notes, and
5-14 other securities owned by any special funds under the jurisdiction
5-15 of the state agency, including the amount and value of the
5-16 securities;
5-17 (F) all money due the state agency from any
5-18 source;
5-19 (G) all outstanding commitments of the agency,
5-20 including amounts due for services or goods received by the agency;
5-21 (H) a summary by source of all revenue collected
5-22 or accruing through the state agency; and
5-23 (I) a summary of all appropriations,
5-24 expenditures, bona fide encumbrances, and other disbursements by
5-25 the state agency;
5-26 (2) a list of all bonded employees, including the name
5-27 of the surety company, the name and title of the employee, and the
6-1 amount of the surety bond;
6-2 (3) an analysis of space occupied by the state agency,
6-3 including:
6-4 (A) the total number of square feet of space
6-5 rented by the agency;
6-6 (B) the total number of square feet of occupied
6-7 space in state-owned buildings;
6-8 (C) the name and address of each building in
6-9 which the state agency occupies space and the number of square feet
6-10 in each building devoted to a particular use;
6-11 (D) the cost per square foot of all rented
6-12 space;
6-13 (E) the annual and monthly cost of all rented
6-14 space;
6-15 (F) the lessor of all rented space;
6-16 (G) a statement of the state agency's progress
6-17 toward achieving the objective provided by Section 2165.104, if the
6-18 agency is subject to that section; and
6-19 (H) other information helpful to describe the
6-20 state agency's use of space;
6-21 (4) an itemized statement of all fees paid by the
6-22 state agency for professional and consulting services provided
6-23 under Chapter 2254, including the name of each person receiving
6-24 fees and the reason for the provision of the services;
6-25 (5) an itemized statement of all legal services paid
6-26 by the state agency, other than services provided by an employee of
6-27 the agency or the attorney general, that includes the name of each
7-1 person receiving fees and the reason for the provision of the
7-2 services;
7-3 (6) a copy of the report, relating to the state
7-4 agency's use and cost of operating aircraft that is state-owned or
7-5 under rental or long-term lease, prepared by the agency in
7-6 accordance with Section 2205.041;
7-7 (7) a list of any purchases made under Section
7-8 2155.132(a), including each product purchased, the purchase amount,
7-9 and the name of each vendor;
7-10 (8) for each fiscal year ending in an even-numbered
7-11 calendar year, a copy of the Master File Report Verification Form
7-12 certified by the General Land Office, if applicable to the state
7-13 agency, to confirm that the agency is in compliance with Subchapter
7-14 E, Chapter 31, Natural Resources Code, or, if the agency's
7-15 inventory record is not accurate and complete, a statement that the
7-16 appropriate forms will be submitted to the General Land Office not
7-17 later than the 15th day after the date of the annual report;
7-18 (9) a copy of the report, relating to the state
7-19 agency's use of historically underutilized businesses, prepared by
7-20 the agency in accordance with Section 2161.124;
7-21 (10) a report of any transfer of appropriated money
7-22 between appropriation items that shows the sum of all transfers
7-23 affecting a particular item;
7-24 (11) a list of each passenger vehicle the state agency
7-25 purchased, including the make and model, purchase price, assigned
7-26 type of use, and fuel efficiency as expressed by the manufacturer's
7-27 fuel efficiency rating;
8-1 (12) a schedule, applicable to state agencies
8-2 determined by the Legislative Budget Board, detailing total
8-3 expenditures by or on behalf of a state agency for employee
8-4 benefits, such as social security, health insurance, and retirement
8-5 contributions, benefit replacement pay, and workers' and
8-6 unemployment compensation payments; bond debt service; and payments
8-7 for general governmental services as determined by the comptroller,
8-8 including services of the comptroller, the attorney general, the
8-9 General Services Commission, the Department of Information
8-10 Resources, and the state auditor; and
8-11 (13) any other financial information requested by the
8-12 comptroller.
8-13 (d) [(b) A state agency shall submit the information to the
8-14 listed officials by the date or dates provided in the General
8-15 Appropriations Act.]
8-16 [(c)] The comptroller may require the reporting of the
8-17 financial information for any entity that the comptroller
8-18 determines is a component unit of a statewide reporting entity in
8-19 accordance with generally accepted accounting principles as
8-20 prescribed or modified by the Governmental Accounting Standards
8-21 Board or its successors.
8-22 SECTION 6. Chapter 2102, Government Code, is amended by
8-23 adding Section 2102.0091 to read as follows:
8-24 Sec. 2102.0091. REPORTS OF PERIODIC AUDITS. (a) A state
8-25 agency shall file with the budget division of the governor's
8-26 office, the state auditor, and the Legislative Budget Board a copy
8-27 of each report submitted to the state agency's governing body or
9-1 its designee by the agency's internal auditor.
9-2 (b) Each report shall be filed not later than the 30th day
9-3 after the date the report is submitted to the state agency's
9-4 governing body or its designee.
9-5 (c) In addition to the requirements of Subsection (a), a
9-6 state agency shall file with the budget division of the governor's
9-7 office, the state auditor, and the Legislative Budget Board any
9-8 action plan or other response issued by the state agency's
9-9 governing body in response to the report of the state agency's
9-10 internal auditor.
9-11 SECTION 7. Section 2152.064, Government Code, is amended by
9-12 amending Subsection (b) and adding Subsections (d) and (e) to read
9-13 as follows:
9-14 (b) During January and July of each year, a state agency
9-15 shall file with the Legislative Budget Board [presiding officer of
9-16 each house of the legislature and the presiding officers of the
9-17 house appropriations committee and the senate finance committee] a
9-18 report that identifies each nonresident bidder to whom the agency
9-19 awarded a contract that has a value of $25,000 or more for the
9-20 purchase of supplies, materials, services, or equipment during the
9-21 six calendar months preceding the month in which the report is
9-22 filed, if the agency awarded such a contract during the reporting
9-23 period. For contracts with a value of $250,000 or more, the agency
9-24 shall include an explanation for the need to use a nonresident
9-25 bidder.
9-26 (d) In addition to the information required by Subsection
9-27 (b), a state agency shall include in the report a listing of the
10-1 total value of all purchases from nonresident bidders of supplies,
10-2 materials, services, and equipment during the six calendar months
10-3 preceding the month in which the report is filed. If the total
10-4 amount reported is greater than $1 million or greater than 25
10-5 percent of the total value of all purchases, the state agency shall
10-6 include an explanation for the need to use nonresident bidders.
10-7 (e) The Legislative Budget Board shall prepare a report
10-8 summarizing the information received under this section for each
10-9 reporting period. The board shall file a copy of each summary
10-10 report with the lieutenant governor, the speaker of the house of
10-11 representatives, and the presiding officer of the committee in each
10-12 house of the legislature that has jurisdiction over appropriations.
10-13 SECTION 8. Section 2166.152, Government Code, is amended by
10-14 adding Subsection (e) to read as follows:
10-15 (e) Money appropriated by the legislature may not be used
10-16 for a capital construction project for which a project analysis
10-17 described by this section is required until the analysis is filed
10-18 with the Legislative Budget Board, the budget division of the
10-19 governor's office, and the comptroller.
10-20 SECTION 9. Section 2205.039, Government Code, is amended by
10-21 amending Subsection (b) and adding Subsection (c) to read as
10-22 follows:
10-23 (b) The travel log form must request the following
10-24 information about a state-operated aircraft each time the aircraft
10-25 is flown:
10-26 (1) a mission statement, which may appear as a
10-27 selection to be identified from general categories appearing on the
11-1 form;
11-2 (2) the name, state agency represented, destination,
11-3 and signature of each person who is a passenger or crew member of
11-4 the aircraft; [and]
11-5 (3) the date of each flight;
11-6 (4) a detailed and specific description of the
11-7 official business purpose of each flight; and
11-8 (5) other information determined by the Legislative
11-9 Budget Board and the board to be necessary to monitor the proper
11-10 use of the aircraft.
11-11 (c) A state agency other than the board shall send travel
11-12 logs to the board each month in which the agency operates an
11-13 aircraft.
11-14 SECTION 10. Section 2205.041, Government Code, is amended to
11-15 read as follows:
11-16 Sec. 2205.041. AIRCRAFT USE FORM. (a) The Legislative
11-17 Budget Board, in cooperation with the board, shall prescribe:
11-18 (1) an annual aircraft use form for gathering
11-19 information about the use of state-operated aircraft; and
11-20 (2) procedures for each state agency that operates an
11-21 aircraft for sending the form to the board and the Legislative
11-22 Budget Board.
11-23 (b) The aircraft use form must request the following
11-24 information about each aircraft a state agency operates:
11-25 (1) a description of the aircraft;
11-26 (2) the date purchased or leased and the purchase
11-27 price or lease cost;
12-1 (3) the number of annual hours flown;
12-2 (4) the annual operating costs;
12-3 (5) the number of flights and the destinations;
12-4 (6) the travel logs prepared under Section 2205.039;
12-5 and
12-6 (7) any other information the Legislative Budget Board
12-7 requires to document the proper or cost-efficient use of the
12-8 aircraft.
12-9 SECTION 11. Chapter 109, Civil Practice and Remedies Code,
12-10 is amended by adding Section 109.0015 to read as follows:
12-11 Sec. 109.0015. NOTICE OF CERTAIN LAWSUITS.
12-12 (a) Notwithstanding Section 109.001, in this section, "state
12-13 agency" has the meaning assigned by Section 2151.002, Government
12-14 Code.
12-15 (b) A state agency shall notify the governor and the
12-16 Legislative Budget Board of the filing of each lawsuit against the
12-17 state that alleges a claim because of acts or omissions of the
12-18 agency or an officer or employee of the agency and for which the
12-19 state may be liable for payment of a judgment. The notification
12-20 must be made:
12-21 (1) not later than the 30th day after the date the
12-22 suit is filed; and
12-23 (2) in a form prescribed by the Legislative Budget
12-24 Board.
12-25 SECTION 12. This section provides, for information purposes
12-26 only, a derivation table for provisions of the General
12-27 Appropriations Act that are codified in general law by other
13-1 sections of this Act. The first column identifies the codified
13-2 law; all references are to the Government Code unless otherwise
13-3 expressly noted. The second column identifies for each codified
13-4 law the applicable source provision of Article IX of the General
13-5 Appropriations Act for the fiscal biennium ending August 31, 1999
13-6 (Chapter 1452, Acts of the 75th Legislature, Regular Session,
13-7 1997).
13-8 Codified Law Source Provision
13-9 Sec. 324.008(d) Sec. 89
13-10 Sec. 403.0131 Sec. 87
13-11 Sec. 403.021 Sec. 86, last par.
13-12 Sec. 751.024 Sec. 106.4
13-13 Sec. 2101.011 (generally) Sec. 86 (almost all)
13-14 Sec. 2101.011(c)(3)(G) Sec. 154, last sent.
13-15 Sec. 2101.011(c)(11) Sec. 20.3, last sent.
13-16 Sec. 2102.0091 Sec. 95
13-17 Sec. 2152.064(b) Secs. 93.1, 94 (part)
13-18 Secs. 2152.064(d), (e) Secs. 93.2, 93.3
13-19 Sec. 2166.152(e) Sec. 47 (part)
13-20 Secs. 2205.039(b), (c) Sec. 86.6 (part)
13-21 Sec. 2205.041 Sec. 86.6 (part)
13-22 Sec. 109.0015, Civil Practice and
13-23 Remedies Code Sec. 100
13-24 SECTION 13. This Act takes effect September 1, 1999.
13-25 SECTION 14. The importance of this legislation and the
13-26 crowded condition of the calendars in both houses create an
13-27 emergency and an imperative public necessity that the
14-1 constitutional rule requiring bills to be read on three several
14-2 days in each house be suspended, and this rule is hereby suspended.