LEGISLATIVE BUDGET BOARD

Austin, Texas

FISCAL NOTE, 79TH LEGISLATIVE REGULAR SESSION

March 10, 2005

TO:	Honorable Frank Madla, Chair, Senate Committee on Intergovernmental Relations
FROM:	John S. O'Brien, Deputy Director, Legislative Budget Board
IN RE:	SB829 by Wentworth (Relating to the authority of counties to establish petty cash funds.), As Introduced

No fiscal implication to the State is anticipated.

The bill would authorize counties to establish a petty cash fund for any county or district official or department head approved by the commissioners court. In a county with a population of 3.3 million or more, the county auditor would be required to approve the amount set aside. In a county with a population of less than 3.3 million, the commissioners court would be required to approve the amount. The bill would also require that in a county with a population of 3.3 million or more, the fund must be established under a system provided and installed by the county purchasing agent. In a county with a population of less than 3.3 million, the system would be provided and installed by the county auditor.

The bill would take effect immediately if it receives a two-thirds vote in each house; otherwise, it would take effect September 1, 2005.

Under current statute, only a county with a population of 3.3 million or more is authorized to establish a petty cash fund. The proposed statute would authorize all counties to establish a petty cash fund. According to the 2000 federal census, only Harris County has a population of 3.3 million or more.

Local Government Impact

No significant fiscal implication to units of local government is anticipated as a result of implementing procedures for establishing, maintaining, and reporting on a petty cash system.

Source Agencies:

LBB Staff:

JOB, DLBa