1-1 By: Ramsay, Capelo (Senate Sponsor - Madla) H.B. No. 2869
1-2 (In the Senate - Received from the House April 23, 2001;
1-3 April 24, 2001, read first time and referred to Committee on
1-4 Intergovernmental Relations; May 9, 2001, reported favorably by the
1-5 following vote: Yeas 6, Nays 0; May 9, 2001, sent to printer.)
1-6 A BILL TO BE ENTITLED
1-7 AN ACT
1-8 relating to county financial reporting procedures and to the
1-9 creation of the Texas County Financial Data Advisory Committee.
1-10 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-11 SECTION 1. The heading of Section 112.003, Local Government
1-12 Code, is amended to read as follows:
1-13 Sec. 112.003. COMPTROLLER'S AUTHORITY TO PRESCRIBE FORMS AND
1-14 DETERMINE MANNER OF STATING ACCOUNTS; UNIFORM CHART OF ACCOUNTS.
1-15 SECTION 2. Section 112.003(b), Local Government Code, is
1-16 amended to read as follows:
1-17 (b) A county may use the uniform chart of accounts developed
1-18 and recommended by the Texas County Financial Data Advisory
1-19 Committee and implemented by the comptroller in reporting financial
1-20 data or other pertinent information to the state [The comptroller
1-21 shall prescribe forms that the comptroller considers will meet the
1-22 needs of different-sized counties].
1-23 SECTION 3. Chapter 114, Local Government Code, is amended by
1-24 adding Subchapter E to read as follows:
1-25 SUBCHAPTER E. COUNTY FINANCIAL DATA ADVISORY COMMITTEE
1-26 Sec. 114.081. DEFINITIONS. In this subchapter:
1-27 (1) "Committee" means the Texas County Financial Data
1-28 Advisory Committee.
1-29 (2) "Comptroller" means the comptroller of public
1-30 accounts.
1-31 Sec. 114.082. COUNTY FINANCIAL DATA ADVISORY COMMITTEE;
1-32 DUTIES. (a) The Texas County Financial Data Advisory Committee is
1-33 established to study county financial reporting requirements and
1-34 systems and make recommendations to the comptroller and the
1-35 legislature on ways in which the collection and use of county
1-36 financial data can be improved without resulting in additional
1-37 costs to counties. The comptroller may implement the
1-38 recommendations of the committee for the reporting of financial
1-39 data and other pertinent information to the state.
1-40 (b) The recommendations shall address the following issues
1-41 as they relate to county financial reporting requirements:
1-42 (1) uniformity;
1-43 (2) duplicative reporting requirements;
1-44 (3) the Government Accounting Standards Board's most
1-45 recent reporting standards;
1-46 (4) electronic filing; and
1-47 (5) costs associated with meeting the requirements.
1-48 (c) The committee shall develop and recommend:
1-49 (1) a consolidated uniform financial reporting
1-50 procedure that does not impose a greater reporting burden on
1-51 counties than current practices; and
1-52 (2) a voluntary uniform chart of accounts for
1-53 counties.
1-54 Sec. 114.083. MEMBERSHIP; OFFICERS. (a) The committee
1-55 consists of the following members:
1-56 (1) one county judge or commissioner appointed by the
1-57 Texas Conference of Urban Counties;
1-58 (2) one county judge or commissioner appointed by the
1-59 County Judges and Commissioners Association of Texas;
1-60 (3) two county auditors appointed by the Texas
1-61 Association of County Auditors;
1-62 (4) two county treasurers appointed by the Texas
1-63 Association of County Treasurers;
1-64 (5) one county official, other than a county judge,
2-1 commissioner, auditor, or treasurer, appointed by the executive
2-2 director of the Texas Association of Counties;
2-3 (6) one county budget officer appointed by the Texas
2-4 Conference of Urban Counties;
2-5 (7) the comptroller or the comptroller's designee;
2-6 (8) the executive director of the Texas Conference of
2-7 Urban Counties or the executive director's designee;
2-8 (9) the executive director of the Texas Association of
2-9 Counties or the executive director's designee;
2-10 (10) the general counsel of the County Judges and
2-11 Commissioners Association of Texas or the general counsel's
2-12 designee; and
2-13 (11) any nonvoting members the other committee members
2-14 consider appropriate.
2-15 (b) The committee shall elect, by simple majority, a
2-16 presiding officer from among the committee members. The presiding
2-17 officer serves in that capacity for a period not to exceed two
2-18 years.
2-19 (c) Appointed members of the committee serve at the pleasure
2-20 of the appointing authority. If a member of the committee holds a
2-21 public office, service on the committee is an additional duty of
2-22 that office.
2-23 Sec. 114.084. MEETINGS. The committee shall meet quarterly
2-24 on dates determined by the presiding officer and may hold other
2-25 meetings at the call of the presiding officer.
2-26 Sec. 114.085. PERSONNEL AND SUPPORT. (a) The comptroller,
2-27 the Texas Association of Counties, and the Texas Conference of
2-28 Urban Counties shall provide by agreement for the staff and other
2-29 resources necessary for the operations of the committee.
2-30 (b) The committee may accept a gift, grant, or donation from
2-31 any person.
2-32 (c) A member of the committee may not receive compensation
2-33 but is entitled to reimbursement for travel expenses incurred by
2-34 the member while conducting the business of the committee, as
2-35 provided in the General Appropriations Act.
2-36 SECTION 4. (a) As soon as practicable after September 1,
2-37 2001, but not later than September 1, 2002, the comptroller shall
2-38 adopt the uniform chart of accounts authorized by Section 112.003,
2-39 Local Government Code, as amended by this Act.
2-40 (b) A county is not required to use the chart of accounts
2-41 adopted under Section 112.003, Local Government Code, as amended by
2-42 this Act.
2-43 SECTION 5. This Act takes effect September 1, 2001.
2-44 * * * * *