LEGISLATIVE BUDGET BOARD
                              Austin, Texas
                                     
                    FISCAL NOTE, 77th Regular Session
  
                            February 28, 2001
  
  
          TO:  Honorable Tom Ramsay, Chair, House Committee on County
               Affairs
  
        FROM:  John Keel, Director, Legislative Budget Board
  
       IN RE:  HB1436  by Capelo (Relating to the adoption by the state
               comptroller of a uniform chart of accounts for county
               financial data.), As Introduced
  
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*  No fiscal implication to the State is anticipated.                    *
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Local Government Impact
  
The bill would implement recommendation EG-15 from the Comptroller's
e-Texas report.

The bill would amend Section 112.003 of the Local Government Code to
direct the Comptroller of Public Accounts to adopt a uniform chart of
accounts to be used by Texas counties for keeping and stating accounts of
the officials and for reporting financial data or other pertinent
information to the state.  The chart of accounts would have to be adopted
no later than January 1, 2002. The bill would take effect September 1,
2001.

Under the provisions of the bill, counties would not be required to use
the chart of accounts, but if they were to do so, an analysis by the
Comptroller indicates counties could incur a one-time cost for setting
up a new system that could range from $5,000 to $10,000 for small
counties to $1 million to $1.5 million for the largest counties.
  
  
Source Agencies:   304   Comptroller of Public Accounts
LBB Staff:         JK, DB