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A BILL TO BE ENTITLED
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AN ACT
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relating to designating a county official to file certain financial |
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information with the county commissioners court. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 114.021, Local Government Code, is |
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amended to read as follows: |
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Sec. 114.021. COUNTY TREASURER'S TABULAR STATEMENT [CLERK'S
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REPORT] TO COMMISSIONERS COURT AT REGULAR TERM. (a) In a county |
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that does not have the office of county auditor, the county |
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treasurer [clerk] shall present a tabular statement at each regular |
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term of the commissioners court. The treasurer [clerk] shall |
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present the statement during the second day of the court's term. |
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(b) In the statement, the treasurer [clerk] shall report on |
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the condition of the county finances for the three-month period |
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preceding the month in which the court meets in regular session. In |
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the statement, the treasurer [clerk] shall specify: |
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(1) the names of the creditors of the county; |
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(2) each item of county indebtedness with its |
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respective date of accrual; |
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(3) the name of each person to whom money has been paid |
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and the amount paid; and |
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(4) the name of each person from whom money has been |
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received, the date of the receipt, and the name of the account for |
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which it is received. |
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(c) The treasurer [clerk] shall list separately the amount |
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to the credit or debit of each fund. |
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SECTION 2. Section 114.022, Local Government Code, is |
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amended to read as follows: |
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Sec. 114.022. COUNTY [CLERK'S] ANNUAL FINANCIAL EXHIBIT. |
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(a) The county auditor or, in a county that does not have a county |
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auditor [Immediately after the first regular term of the
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commissioners court in the year], the county treasurer immediately |
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after the first regular term of the commissioners court in the year |
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[clerk] shall publish an exhibit that shows the aggregate amount |
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paid from each fund for the four preceding quarters and the balance |
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to the debit or credit of each fund. The exhibit must also list: |
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(1) the amount of the county indebtedness; |
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(2) the respective dates of accrual of that |
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indebtedness; |
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(3) to whom the debt is owed; |
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(4) the reason for the debt; and |
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(5) the amount to the debit or credit of each officer |
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or other person with whom an account is kept in the county finance |
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records. |
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(b) The county official designated by Subsection (a) |
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[clerk] shall publish the exhibit once in a weekly newspaper that is |
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published in the county. The commissioners court shall order the |
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payment of the publication costs from the general fund of the |
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county. If no paper is published in the county, the county official |
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[clerk] shall post a copy of the exhibit in each commissioner's |
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precinct. One must be posted at the courthouse door, and one must |
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be posted at public places in each of the other three commissioners' |
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precincts. |
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SECTION 3. Section 153.002, Local Government Code, is |
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amended to read as follows: |
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Sec. 153.002. [COUNTY CLERK'S] FEE FOR KEEPING LEDGER AND |
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MAKING STATEMENTS. In a county that does not have the office of |
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county auditor and in which the county treasurer [clerk] is |
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compensated on a fee basis, the treasurer [clerk] is entitled to |
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annual compensation for keeping the county finance ledger and for |
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making the statements required by Section 114.021. The |
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compensation is in an amount that equals $5 for each $1,000 tax |
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assessed and due to the county, but the amount may not be less than |
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$100 or more than $250. Compensation under this section is paid on |
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the order of the commissioners court. |
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SECTION 4. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2007. |