| 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. ), Committee Report 1st House, As Amended |
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.
Falsifying documents or reports relating to the petty cash fund would be an offense in the Penal Code under either Forgery or Tampering with a Governmental Record.
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.
| Source Agencies: |
| LBB Staff: | JOB, DLBa
|