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.