SRC-CTC, JEC S.B. 732 77(R)BILL ANALYSIS Senate Research CenterS.B. 732 By: Barrientos Intergovernmental Relations 6/20/2001 Enrolled DIGEST AND PURPOSE Currently, a county is prohibited from spending money received from certain sources, including private entities wishing to support the development of public works projects, during the year in which it is received. S.B. 732 allows counties to spend money received during a fiscal year by requiring a county auditor or county judge to certify the receipt of the money and authorizing the commissioners court to adopt a special budget for spending such money for general purposes or for any of its intended purpose. 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 Chapter 111A, Local Government Code, by adding Section 111.0108, as follows: Sec. 111.0108. SPECIAL BUDGET FOR REVENUE RECEIVED AFTER START OF FISCAL YEAR. Requires a county auditor, or county judge in a county without an auditor, to certify to the commissioners court the receipt of revenue from a new source not anticipated before the adoption of the budget and not included in the budget for that fiscal year. Authorizes the court, on certification, to adopt a special budget for the limited purpose of spending the revenue for general purposes or for any of its intended purposes. SECTION 2. Amends Chapter 111B, Local Government Code, by adding Section 111.0432, as follows: Sec. 111.0432. SPECIAL BUDGET FOR REVENUE RECEIVED AFTER START OF FISCAL YEAR. Makes conforming changes. SECTION 3. Amends Chapter 111C, Local Government Code, by adding Section 111.07075, as follows: Sec. 111.07075. SPECIAL BUDGET FOR REVENUE RECEIVED AFTER START OF FISCAL YEAR. Makes conforming changes. SECTION 4. Amends Chapter 111D, Local Government Code, by adding Section 111.095, as follows: Sec. 111.095. SPECIAL FUNDS. (a) Provides that this section shall apply to all funds maintained and controlled by a county officer that are not included in the county budget. (b) Requires the county officer, at least 60 days before the first day of the county's fiscal year, to prepare a budget for the expenditure of the funds during that fiscal year and file a copy of that budget with the county budget officer. Requires the county budget officer to make a copy of the budget available to the public at all reasonable times. Provides that the budget is not subject to approval by the commissioners court of the county, but entitles any member of the public to speak for or against the budget during the county's budget process. Authorizes funds in the accounts under this section to be spent only in compliance with the county budget and Chapter 262C. (c) Prohibits funds in the accounts under this section from being used to supplement the salary or cover the personal expenses of the county officer. (d) Provides that the provisions of this section are cumulative with the provisions of other statutes pertaining to county funds. SECTION 5. Effective date: September 1, 2001.