SRC-JEC H.B. 2869 77(R)   BILL ANALYSIS


Senate Research Center   H.B. 2869
77R10796 EBy: Ramsay (Madla)
Intergovernmental Relations
5/6/2001
Engrossed


DIGEST AND PURPOSE 

An interim study on the cost of a county's statutory duties and the ability
of a county to financially support such duties found that the lack of a
central database and the lack of consistency in the manner in which
counties collect and store financial data makes it difficult to evaluate
these issues.  H.B. 2869 establishes the Texas County Financial Data
Advisory Committee and provides for a voluntary uniform chart of accounts
for counties.  

RULEMAKING AUTHORITY

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

SECTION BY SECTION ANALYSIS

SECTION 1.  Amends the heading of Section 112.003, Local Government Code,
to read as follows: 

Sec. 112.003.  COMPTROLLER'S AUTHORITY TO PRESCRIBE FORMS AND DETERMINE
MANNER OF STATING ACCOUNTS; UNIFORM CHART OF ACCOUNTS. 

SECTION 2.  Amends Section 112.003(b), Local Government Code, to authorize
a county to use the uniform chart of accounts developed and recommended by
the Texas County Financial Data Advisory Committee (committee) and
implemented by the comptroller of public accounts (comptroller) in
reporting financial data or other pertinent information to the state.
Deletes text requiring the comptroller to prescribe forms. 

SECTION 3.  Amends Chapter 114, Local Government Code, by adding Subchapter
E, as follows: 

SUBCHAPTER E. COUNTY FINANCIAL DATA ADVISORY COMMITTEE

 Sec. 114.081.  DEFINITIONS.  Defines "committee" and "comptroller." 

Sec. 114.082.  COUNTY FINANCIAL DATA ADVISORY COMMITTEE; DUTIES.  (a)
Establishes the committee for the purpose of studying county financial
reporting requirements and systems and making recommendations to the
comptroller and the legislature on ways in which the collection and use of
county financial data can be improved without resulting in additional costs
to counties.  Authorizes the comptroller to implement the recommendations
of the committee for the reporting of financial data and other pertinent
information to the state. 

(b)  Requires the recommendations to address certain issues as they relate
to county financial reporting requirements. 

(c)  Requires the committee to develop and recommend certain procedures and
charts. 
  
 Sec. 114.083.  MEMBERSHIP; OFFICERS.  (a) Sets forth the composition of
the committee. 

(b)  Requires the committee to elect, by simple majority, a presiding
officer from among the committee members.  Provides that the presiding
officer serves in that capacity for a period not to exceed two years. 

(c)  Provides that appointed members of the committee serve at the pleasure
of the appointing authority.  Provides that if a member of the committee
holds a public office, service on the committee is an additional duty of
that office. 

Sec. 114.084.  MEETINGS.  Requires the committee to meet quarterly on dates
determined by the presiding officer and authorizes the committee to hold
other meetings at the call of the presiding officer. 

Sec. 114.085.  PERSONNEL AND SUPPORT.  (a) Requires the comptroller, the
Texas Association of Counties, and the Texas Conference of Urban Counties
to provide by agreement for the staff and other resources necessary for the
operations of the committee. 

  (b)  Authorizes the committee to accept a gift, grant, or donation from
any person. 

(c)  Prohibits a member of the committee from receiving compensation but
entitles a committee member to reimbursement for travel expenses incurred
by the member while conducting the business of the committee, as provided
in the General Appropriations Act. 

SECTION 4.  (a) Requires the comptroller, as soon as practicable after
September 1, 2001, but not later than September 1, 2002, to adopt the
uniform chart of accounts authorized by Section 112.003, Local Government
Code, as amended by this Act. 

(b)  Provides that a county is not required to use the chart of accounts
adopted under Section 112.003, Local Government Code, as amended by this
Act. 

SECTION 5.  Effective date: September 1, 2001.