BILL ANALYSIS
Senate Research Center S.B. 829
By: Wentworth
AUTHOR'S/SPONSOR'S STATEMENT OF INTENT
Current law authorizes a commissioners court of a county with a population of 3.3 million or more to set aside a petty cash fund from the general fund for any county or district official or department head.
S.B. 829 authorizes a county with a population less than 3.3 million to establish a petty cash fund, in amounts limited by the commissioners court.
RULEMAKING AUTHORITY
SECTION BY SECTION ANALYSIS
SECTION 1. Amends the heading to Section 130.909, Local Government Code, to read as follows:
Sec. 130.909. PETTY CASH FUNDS FOR CERTAIN OFFICIALS.
SECTION 2. Amends Section 130.909, Local Government Code, by amending Subsection (a) and adding Subsections (a-1) and (a-2), as follows:
(a) Authorizes the commissioners court of a county to set aside from the general fund of the county, for the establishment of a petty cash fund for any county or district official or department head approved by the commissioners court, an amount approved by either the county auditor or the county commissioners court, dependent on the population of the county.
(a-1) Requires the petty cash fund to be established under a system provided and installed by the county auditor and, in a county with a population of 3.3 million or more, the county purchasing agent. Requires reports relating to the petty cash fund to be made to the auditor and, if applicable, the purchasing agent as the auditor or purchasing agent requires. Makes conforming changes.
(a-2) Provides that falsifying documents or reports relating to the petty cash fund is an offense according to Section 32.21 (Forgery) or 37.10 (Tampering with Governmental Record), Penal Code.
SECTION 3. Effective date: upon passage or September 1, 2005.