80R1399 MSE-F

By: Nichols S.B. No. 1394

A BILL TO BE ENTITLED

AN ACT

relating to designating a county official to file certain financial information with the county commissioners court.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Section 114.021, Local Government Code, is amended to read as follows:

Sec. 114.021. COUNTY TREASURER'S TABULAR STATEMENT [CLERK'S REPORT] TO COMMISSIONERS COURT AT REGULAR TERM. (a) In a county that does not have the office of county auditor, the county treasurer [clerk] shall present a tabular statement at each regular term of the commissioners court. The treasurer [clerk] shall present the statement during the second day of the court's term.

(b) In the statement, the treasurer [clerk] shall report on the condition of the county finances for the three-month period preceding the month in which the court meets in regular session. In the statement, the treasurer [clerk] shall specify:

(1) the names of the creditors of the county;

(2) each item of county indebtedness with its respective date of accrual;

(3) the name of each person to whom money has been paid and the amount paid; and

(4) the name of each person from whom money has been received, the date of the receipt, and the name of the account for which it is received.

(c) The treasurer [clerk] shall list separately the amount to the credit or debit of each fund.

SECTION 2. Section 114.022, Local Government Code, is amended to read as follows:

Sec. 114.022. COUNTY [CLERK'S] ANNUAL FINANCIAL EXHIBIT. (a) The county auditor or, in a county that does not have a county auditor [Immediately after the first regular term of the commissioners court in the year], the county treasurer immediately after the first regular term of the commissioners court in the year [clerk] shall publish an exhibit that shows the aggregate amount paid from each fund for the four preceding quarters and the balance to the debit or credit of each fund. The exhibit must also list:

(1) the amount of the county indebtedness;

(2) the respective dates of accrual of that indebtedness;

(3) to whom the debt is owed;

(4) the reason for the debt; and

(5) the amount to the debit or credit of each officer or other person with whom an account is kept in the county finance records.

(b) The county official designated by Subsection (a) [clerk] shall publish the exhibit once in a weekly newspaper that is published in the county. The commissioners court shall order the payment of the publication costs from the general fund of the county. If no paper is published in the county, the county official [clerk] shall post a copy of the exhibit in each commissioner's precinct. One must be posted at the courthouse door, and one must be posted at public places in each of the other three commissioners' precincts.

SECTION 3. Section 153.002, Local Government Code, is amended to read as follows:

Sec. 153.002. COUNTY CLERK'S FEE FOR KEEPING LEDGER AND MAKING STATEMENTS. In a county that does not have the office of county auditor and in which the county treasurer [clerk] is compensated on a fee basis, the treasurer [clerk] is entitled to annual compensation for keeping the county finance ledger and for making the statements required by Section 114.021. The compensation is in an amount that equals $5 for each $1,000 tax assessed and due to the county, but the amount may not be less than $100 or more than $250. Compensation under this section is paid on the order of the commissioners court.

SECTION 4. This Act takes effect immediately if it receives a vote of two-thirds of all the members elected to each house, as provided by Section 39, Article III, Texas Constitution. If this Act does not receive the vote necessary for immediate effect, this Act takes effect September 1, 2007.