1-1                                   AN ACT
 1-2     relating to the certification and expenditure of certain revenue
 1-3     not included in a county budget.
 1-4           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
 1-5           SECTION 1.  Subchapter A, Chapter 111, Local Government Code,
 1-6     is amended by adding Section 111.0108 to read as follows:
 1-7           Sec. 111.0108.  SPECIAL BUDGET FOR REVENUE RECEIVED AFTER
 1-8     START OF FISCAL YEAR.  The county auditor or the county judge in a
 1-9     county that does not have a county auditor shall certify to the
1-10     commissioners court the receipt of revenue from a new source not
1-11     anticipated before the adoption of the budget and not included in
1-12     the budget for that fiscal year.  On certification, the court may
1-13     adopt a special budget for the limited purpose of spending the
1-14     revenue for general purposes or for any of its intended purposes.
1-15           SECTION 2.  Subchapter B, Chapter 111, Local Government Code,
1-16     is amended by adding Section 111.0432 to read as follows:
1-17           Sec. 111.0432.  SPECIAL BUDGET FOR REVENUE RECEIVED AFTER
1-18     START OF FISCAL YEAR.  The county auditor shall certify to the
1-19     commissioners court the receipt of revenue from a new source not
1-20     anticipated before the adoption of the budget and not included in
1-21     the budget for that fiscal year.  On certification, the court may
1-22     adopt a special budget for the limited purpose of spending the
1-23     revenue for general purposes or for any of its intended purposes.
1-24           SECTION 3.  Subchapter C, Chapter 111, Local Government Code,
1-25     is amended by adding Section 111.07075 to read as follows:
 2-1           Sec. 111.07075.  SPECIAL BUDGET FOR REVENUE RECEIVED AFTER
 2-2     START OF FISCAL YEAR.  The county auditor shall certify to the
 2-3     commissioners court the receipt of revenue from a new source not
 2-4     anticipated before the adoption of the budget and not included in
 2-5     the budget for that fiscal year.  On certification, the court may
 2-6     adopt a special budget for the limited purpose of spending the
 2-7     revenue for general purposes or for any of its intended purposes.
 2-8           SECTION 4.  Subchapter D, Chapter 111, Local Government Code,
 2-9     is amended by adding Section 111.095 to read as follows:
2-10           Sec. 111.095.  SPECIAL FUNDS.  (a)  This section shall apply
2-11     to all funds maintained and controlled by a county tax
2-12     assessor-collector that are not included in the county budget.
2-13           (b)  At least 60 days before the first day of the county's
2-14     fiscal year, the county tax assessor-collector shall prepare a
2-15     budget for the expenditure of the funds during that fiscal year and
2-16     file a copy of that budget with the county budget officer.  The
2-17     county budget officer shall make a copy of the budget filed with
2-18     the budget officer available to the public at all reasonable times.
2-19     The budget filed with the county budget officer is not subject to
2-20     approval by the commissioners court of the county, but any member
2-21     of the public is entitled to speak for or against the budget during
2-22     the county's budget process.  Funds in the accounts under this
2-23     section may be spent only in compliance with the budget filed with
2-24     the county budget officer under this subsection.
2-25           (c)  Funds in the accounts under this section may not be used
2-26     to supplement the salary or cover the personal expenses of the
 3-1     county tax assessor-collector.
 3-2           (d)  The provisions of this section are cumulative with the
 3-3     provisions of other statutes pertaining to county funds.
 3-4           SECTION 5.  This Act takes effect September 1, 2001.
                                                                S.B. No. 732
            _______________________________     _______________________________
                President of the Senate              Speaker of the House
                  I hereby certify that S.B. No. 732 passed the Senate on
            April 20, 2001, by the following vote:  Yeas 30, Nays 0, one
            present not voting; Senate concurred in House amendment on
            May 9, 2001, by a viva-voce vote; May 22, 2001, the Senate adopted
            S.C.R. No. 65, requesting the return of S.B. No. 732 to the Senate
            for further consideration; May 23, 2001, the Senate refused to
            concur in House amendment and requested appointment of Conference
            Committee; May 24, 2001, House granted request of the Senate;
            May 27, 2001, Senate adopted Conference Committee Report by a
            viva-voce vote.
                                                _______________________________
                                                    Secretary of the Senate
                  I hereby certify that S.B. No. 732 passed the House, with
            amendment, on May 5, 2001, by a non-record vote; May 22, 2001, the
            House adopted S.C.R. No. 65, requesting the return of S.B. No. 732
            to the Senate for further consideration; May 24, 2001, House
            granted request of the Senate for appointment of Conference
            Committee; May 27, 2001, House adopted Conference Committee Report
            by a non-record vote.
                                                _______________________________
                                                   Chief Clerk of the House
            Approved:
            _______________________________
                         Date
            _______________________________
                       Governor