HBA-NRS S.B. 732 77(R)BILL ANALYSIS


Office of House Bill AnalysisS.B. 732
By: Barrientos
County Affairs
4/29/2001
Committee Report (Amended)



BACKGROUND AND PURPOSE 

Current law prohibits the county auditor from certifying funds for the
current fiscal year that are received after the fiscal year goes into
effect unless the funds are public or private grant or aid money or the
funds are received from an intergovernmental contract. This prevents the
county from using funds from other sources throughout the year and requires
the county to hold the money until it can be budgeted into the next fiscal
year. Senate Bill 732 requires a county auditor to certify to the
commissioners court the receipt of revenue from a new source not
anticipated before the adoption of the budget for that fiscal year. 

RULEMAKING AUTHORITY

It is the opinion of the Office of House Bill Analysis that this bill does
not expressly delegate any additional rulemaking authority to a state
officer, department, agency, or institution. 

ANALYSIS

Senate Bill 732 amends the Local Government Code to require a county
auditor or county judge in a county that does not have 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 therefore not
included in the budget for that fiscal year. On certification, the bill
authorizes a county commissioners court to adopt a special budget for the
limited purpose of spending the revenue for general purposes or for any of
its intended purposes. 

EFFECTIVE DATE

September 1, 2001.

EXPLANATION OF AMENDMENTS

Committee Amendment No. 1 requires a county officer, at least 60 days
before the first day of the county's fiscal year, to prepare a budget for
the expenditure of funds that are not included in the county budget during
the fiscal year. The amendment requires such a budget to be available to
the public and provides that any member of the public is entitled to speak
for or against the budget during the budget process, although the budget is
not subject to approval by the commissioners court. The amendment applies
to all funds maintained and controlled by a county officer that are not
included in the county budget and authorizes such funds to be spent only in
compliance with the budget and the County Purchasing Act.