LEGISLATIVE BUDGET BOARD
                              Austin, Texas
                                     
                    FISCAL NOTE, 77th Regular Session
  
                            February 20, 2001
  
  
          TO:  Honorable Frank Madla, Chair, Senate Committee on
               Intergovernmental Relations
  
        FROM:  John Keel, Director, Legislative Budget Board
  
       IN RE:  SB732  by Barrientos (Relating to the certification of
               certain revenue received by a county after the fiscal
               year begins.), As Introduced
  
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*  No fiscal implication to the State is anticipated.                    *
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The bill would amend the Local Government Code to require the county
auditor, or the county judge in a county that does not have a county
auditor, to certify to the commissioners court the receipt of revenue
received on or after the first day of the fiscal year that is available
for disbursement in that fiscal year, but not received before the budget
was adopted. Upon certification, the commissioners court would be
required to adopt a special budget for the limited purpose of spending
the revenue. The bill would take effect September 1, 2001.  Counties
would incur only minimal administrative costs.
  
Local Government Impact
  
No significant fiscal implication to units of local government is
anticipated.
  
  
Source Agencies:   
LBB Staff:         JK, DB