77R10796 E
By Ramsay H.B. No. 2869
Substitute the following for H.B. No. 2869:
By Shields C.S.H.B. No. 2869
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to county financial reporting procedures and to the
1-3 creation of the Texas County Financial Data Advisory Committee.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. The heading of Section 112.003, Local Government
1-6 Code, is amended to read as follows:
1-7 Sec. 112.003. COMPTROLLER'S AUTHORITY TO PRESCRIBE FORMS AND
1-8 DETERMINE MANNER OF STATING ACCOUNTS; UNIFORM CHART OF ACCOUNTS.
1-9 SECTION 2. Section 112.003(b), Local Government Code, is
1-10 amended to read as follows:
1-11 (b) A county may use the uniform chart of accounts developed
1-12 and recommended by the Texas County Financial Data Advisory
1-13 Committee and implemented by the comptroller in reporting financial
1-14 data or other pertinent information to the state [The comptroller
1-15 shall prescribe forms that the comptroller considers will meet the
1-16 needs of different-sized counties].
1-17 SECTION 3. Chapter 114, Local Government Code, is amended by
1-18 adding Subchapter E to read as follows:
1-19 SUBCHAPTER E. COUNTY FINANCIAL DATA ADVISORY COMMITTEE
1-20 Sec. 114.081. DEFINITIONS. In this subchapter:
1-21 (1) "Committee" means the Texas County Financial Data
1-22 Advisory Committee.
1-23 (2) "Comptroller" means the comptroller of public
1-24 accounts.
2-1 Sec. 114.082. COUNTY FINANCIAL DATA ADVISORY COMMITTEE;
2-2 DUTIES. (a) The Texas County Financial Data Advisory Committee is
2-3 established to study county financial reporting requirements and
2-4 systems and make recommendations to the comptroller and the
2-5 legislature on ways in which the collection and use of county
2-6 financial data can be improved without resulting in additional
2-7 costs to counties. The comptroller may implement the
2-8 recommendations of the committee for the reporting of financial
2-9 data and other pertinent information to the state.
2-10 (b) The recommendations shall address the following issues
2-11 as they relate to county financial reporting requirements:
2-12 (1) uniformity;
2-13 (2) duplicative reporting requirements;
2-14 (3) the Government Accounting Standards Board's most
2-15 recent reporting standards;
2-16 (4) electronic filing; and
2-17 (5) costs associated with meeting the requirements.
2-18 (c) The committee shall develop and recommend:
2-19 (1) a consolidated uniform financial reporting
2-20 procedure that does not impose a greater reporting burden on
2-21 counties than current practices; and
2-22 (2) a voluntary uniform chart of accounts for
2-23 counties.
2-24 Sec. 114.083. MEMBERSHIP; OFFICERS. (a) The committee
2-25 consists of the following members:
2-26 (1) one county judge or commissioner appointed by the
2-27 Texas Conference of Urban Counties;
3-1 (2) one county judge or commissioner appointed by the
3-2 County Judges and Commissioners Association of Texas;
3-3 (3) two county auditors appointed by the Texas
3-4 Association of County Auditors;
3-5 (4) two county treasurers appointed by the Texas
3-6 Association of County Treasurers;
3-7 (5) one county official, other than a county judge,
3-8 commissioner, auditor, or treasurer, appointed by the executive
3-9 director of the Texas Association of Counties;
3-10 (6) one county budget officer appointed by the Texas
3-11 Conference of Urban Counties;
3-12 (7) the comptroller or the comptroller's designee;
3-13 (8) the executive director of the Texas Conference of
3-14 Urban Counties or the executive director's designee;
3-15 (9) the executive director of the Texas Association of
3-16 Counties or the executive director's designee;
3-17 (10) the general counsel of the County Judges and
3-18 Commissioners Association of Texas or the general counsel's
3-19 designee; and
3-20 (11) any nonvoting members the other committee members
3-21 consider appropriate.
3-22 (b) The committee shall elect, by simple majority, a
3-23 presiding officer from among the committee members. The presiding
3-24 officer serves in that capacity for a period not to exceed two
3-25 years.
3-26 (c) Appointed members of the committee serve at the pleasure
3-27 of the appointing authority. If a member of the committee holds a
4-1 public office, service on the committee is an additional duty of
4-2 that office.
4-3 Sec. 114.084. MEETINGS. The committee shall meet quarterly
4-4 on dates determined by the presiding officer and may hold other
4-5 meetings at the call of the presiding officer.
4-6 Sec. 114.085. PERSONNEL AND SUPPORT. (a) The comptroller,
4-7 the Texas Association of Counties, and the Texas Conference of
4-8 Urban Counties shall provide by agreement for the staff and other
4-9 resources necessary for the operations of the committee.
4-10 (b) The committee may accept a gift, grant, or donation from
4-11 any person.
4-12 (c) A member of the committee may not receive compensation
4-13 but is entitled to reimbursement for travel expenses incurred by
4-14 the member while conducting the business of the committee, as
4-15 provided in the General Appropriations Act.
4-16 SECTION 4. (a) As soon as practicable after September 1,
4-17 2001, but not later than September 1, 2002, the comptroller shall
4-18 adopt the uniform chart of accounts authorized by Section 112.003,
4-19 Local Government Code, as amended by this Act.
4-20 (b) A county is not required to use the chart of accounts
4-21 adopted under Section 112.003, Local Government Code, as amended by
4-22 this Act.
4-23 SECTION 5. This Act takes effect September 1, 2001.