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A BILL TO BE ENTITLED
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AN ACT
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relating to the office of county treasurer. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Article 103.003(b), Code of Criminal Procedure, |
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is amended to read as follows: |
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(b) A community supervision and corrections department and |
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a county treasurer may collect money payable under this title with |
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the written approval of the clerk of the court or fee officer, and |
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may collect money payable as otherwise provided by law. |
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SECTION 2. Articles 103.004(a) and (c), Code of Criminal |
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Procedure, are amended to read as follows: |
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(a) Except as provided by Subsection [Subsections (b) and] |
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(c), an officer who collects recognizances, bail bonds, fines, |
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forfeitures, judgments, jury fees, and other obligations recovered |
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in the name of the state under any provision of this title shall |
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deposit the money in the county treasury not later than the next |
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regular business day after the date that the money is collected. If |
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it is not possible for the officer to deposit the money in the |
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county treasury by that date, the officer shall deposit the money in |
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the county treasury as soon as possible, but not later than the |
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fifth [third] regular business day after the date that the money is |
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collected. |
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(c) The commissioners court of a county with a population of |
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less than 50,000 may authorize an officer who is required to deposit |
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money under Subsection (a) to deposit the money in the county |
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treasury not later than the 15th [30th] day after the date that the |
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money is collected. |
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SECTION 3. Chapter 83, Local Government Code, is amended by |
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adding Sections 83.008 and 83.009 to read as follows: |
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Sec. 83.008. SURETY BOND ON ASSISTANT TREASURERS, DEPUTIES, |
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AND EMPLOYEES; SELF-INSURANCE. (a) If a county treasurer employs |
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only one assistant or deputy, the county treasurer shall execute a |
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surety bond to cover the assistant or deputy and shall execute a |
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schedule surety bond or a blanket surety bond to cover all other |
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employees of the office. If a county treasurer employs more than |
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one assistant or deputy, the county treasurer shall execute a |
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blanket surety bond to cover the assistants or deputies and all |
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other employees of the office. |
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(b) Instead of a county treasurer obtaining a bond as |
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required by Subsection (a), the county may self-insure against |
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losses that would have been covered by the bond. |
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(c) The bond under this section must be conditioned in the |
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same manner and must be for the same amount as the bond for the |
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county treasurer under Section 83.002. The bond must be made |
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payable to the county judge for the use and benefit of the county |
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treasurer. |
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Sec. 83.009. ASSISTANT TREASURER OR TREASURY DEPUTY. (a) |
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The appointment of an assistant treasurer or treasury deputy must |
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be in writing, be signed by the county treasurer, and bear the seal |
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of the county court. |
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(b) A person appointed as an assistant treasurer or treasury |
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deputy, before beginning to perform the duties of office, must take |
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and subscribe the official oath, which, together with the |
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certificate of the officer administering the oath, must be endorsed |
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on the appointment. The appointment and oath shall be deposited and |
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recorded in the county clerk's office. |
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(c) An assistant treasurer or treasury deputy acts in the |
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name of the county treasurer as directed by the county treasurer and |
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may perform all official acts that the county treasurer may perform |
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at the discretion of the county treasurer. |
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SECTION 4. Sections 111.0707 and 111.07075, Local |
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Government Code, are amended to read as follows: |
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Sec. 111.0707. SPECIAL BUDGET FOR REVENUE FROM |
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INTERGOVERNMENTAL CONTRACTS. (a) The county auditor shall |
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certify to the commissioners court the receipt of all revenue from |
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intergovernmental contracts that is available for disbursement in a |
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fiscal year but not included in the budget for that fiscal year. On |
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certification, the court shall adopt a special budget for the |
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limited purpose of spending the revenue from intergovernmental |
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contracts for its intended purpose. |
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(b) The county treasurer shall notify the county auditor of |
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the receipt of all revenue from intergovernmental contracts not |
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previously included in a special budget or the annual budget for |
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that fiscal year. |
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Sec. 111.07075. SPECIAL BUDGET FOR REVENUE RECEIVED AFTER |
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START OF FISCAL YEAR. (a) The county auditor shall certify to |
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the commissioners court the receipt of revenue from a new source not |
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anticipated before the adoption of the budget and not included in |
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the budget for that fiscal year. On certification, the court may |
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adopt a special budget for the limited purpose of spending the |
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revenue for general purposes or for any of its intended purposes. |
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(b) The county treasurer shall notify the county auditor of |
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the receipt of all revenue from a new source not anticipated before |
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the adoption of the budget and not previously included in a special |
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budget or the annual budget for that fiscal year. |
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SECTION 5. Subchapter A, Chapter 112, Local Government |
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Code, is amended by adding Section 112.0045 to read as follows: |
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Sec. 112.0045. DELEGATION TO COUNTY TREASURER. With the |
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approval of the county clerk and the commissioners court, the |
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county treasurer may perform the duties of the county clerk under |
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Section 112.004. |
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SECTION 6. Subchapter A, Chapter 113, Local Government |
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Code, is amended by adding Section 113.0001 to read as follows: |
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Sec. 113.0001. DEFINITIONS. In this chapter: |
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(1) "Depository" means the financial institution |
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selected under Section 116.021 for safekeeping of the county |
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treasury. |
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(2) "Depository account" means an account covered by |
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the depository agreement, including required collateral. |
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(3) "Money" means an item or medium of exchange such as |
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coins, currency, checks, or other means of payment, including |
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electronic payment. |
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(4) "Treasury" means the depository account for money |
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belonging to the county. |
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SECTION 7. Section 113.008, Local Government Code, is |
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amended to read as follows: |
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Sec. 113.008. RECONCILIATION OF DEPOSITORY ACCOUNTS |
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[COUNTY CHECKS AND WARRANTS]. (a) The county depository shall |
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provide statements of all bank activity and documentation |
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supporting a statement's transactions not less than once a month |
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[all canceled checks and warrants and supporting statements] to the |
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county treasurer. |
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(b) The county depository shall provide the information |
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required by Subsection (a) to the official responsible for the |
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account [Subsection (a) does not apply] if: |
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(1) the checks and orders [warrants] are payable from |
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funds under the direct authority of an official other than the |
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county treasurer as provided by statute; and |
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(2) the official has not delegated the responsibility |
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for reconciliation under Subsection (g). |
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(b-1) The [exemption provided by this subsection does not
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apply if the] official may request [requests] the county treasurer |
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to be responsible for the reconciliation of the checks and orders |
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[warrants] payable from the funds that are under the direct |
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authority of the official. |
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(c) In fulfilling the requirements of Subsection (a), the |
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county depository shall provide, at the direction of the county |
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treasurer and in accordance with the rules adopted by the Texas |
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State Library and Archives Commission, originals, optical images, |
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or electronic images of: |
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(1) [original] canceled checks and orders [warrants]; |
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[or] |
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(2) deposit detail; |
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(3) debit and credit memoranda; or |
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(4) electronic transmission detail [optical images of
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the front and back of canceled checks and warrants if the optical
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images are retained in accordance with the rules adopted by the
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Texas State Library and Archives Commission]. |
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(d) The county treasurer shall: |
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(1) reconcile all balances and transactions for each |
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treasury account in the county depository's statement of activity |
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to the transactions and balances shown on the treasurer's records |
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[the canceled checks and warrants with the account records of the
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depository]; and |
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(2) ensure all financial adjustments are made |
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regarding the depository account as required. |
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(e) In this section, a reference to the county treasurer |
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includes a person performing the duties of the county treasurer. |
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(f) An official with special funds in the depository bank |
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shall: |
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(1) reconcile all balances and transactions in the |
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statement of activity to the transactions and balances shown on the |
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official's records; and |
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(2) each month, ensure all financial adjustments |
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resulting from the reconciliation are reported to the county |
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auditor for entry in the general set of records and reflected in the |
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cash receipts and disbursement registers of the county treasurer. |
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(g) An official may designate the county treasurer to |
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reconcile and report the official's special accounts to the county |
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auditor. An official who fails to reconcile special accounts |
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monthly shall transfer responsibility for account reconciliation |
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to the county treasurer. Unless the official and county treasurer |
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set another period in writing for the duration of a transfer under |
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this section, the transfer is effective for the duration of the term |
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of office for the designating officer. |
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SECTION 8. Sections 113.021 and 113.022, Local Government |
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Code, are amended to read as follows: |
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Sec. 113.021. REQUIREMENT THAT MONEY BE DEPOSITED WITH |
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COUNTY TREASURER [AND PUT INTO SPECIAL FUND]; INTEREST. (a) The |
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fees, commissions, funds, and other money belonging to a county |
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shall be deposited with the county treasurer by the person |
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[officer] who collects the money. The person [officer] must |
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deposit the money in accordance with any applicable procedures |
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prescribed by or under Section 112.001 or 112.002. However, the |
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county tax assessor-collector must deposit the money in accordance |
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with the procedures prescribed by or under the Tax Code and other |
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laws. |
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(b) The county treasurer shall deposit the money in the |
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county depository in the proper [a special] fund to the credit of |
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the person or department collecting [officer who collected] the |
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money. [If the money is fees, commissions, or other compensation
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collected by an officer who is paid on a salary basis, the
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appropriate special fund is the applicable salary fund created
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under Chapter 154.] |
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(c) The interest accruing on the money in the [special] fund |
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is for the benefit of the county in accordance with other law. |
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Sec. 113.022. TIME FOR MAKING DEPOSITS. (a) A county |
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officer or other person who receives money [funds] shall deposit |
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the money [funds] with the county treasurer on or before the next |
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regular business day after the date on which the money is [funds
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are] received. If this deadline cannot be [is not] met, the officer |
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or person must deposit the money [funds], without exception, on or |
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before the fifth [seventh] business day after the day on which the |
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money is [funds are] received. However, in a county with fewer than |
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50,000 inhabitants, the commissioners court may extend the period |
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during which funds must be deposited with the county treasurer, but |
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the period may not exceed 15 [30] days after the date the funds are |
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received. |
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(b) A county treasurer shall deposit the money [funds] |
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received under Subsection (a) in the county depository in |
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accordance with Section 116.113(a). In all cases, the treasurer |
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shall deposit the money [funds] on or before the seventh business |
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day after the date the treasurer receives the money [funds]. |
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SECTION 9. The heading to Section 113.041, Local Government |
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Code, is amended to read as follows: |
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Sec. 113.041. DISBURSEMENT OF MONEY BY COUNTY TREASURER; |
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PAYMENT BY CHECK OR ELECTRONIC TRANSMISSION [OR WARRANT]; LOST OR |
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DESTROYED INSTRUMENT. |
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SECTION 10. Sections 113.041(c), (d), (e), and (g), Local |
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Government Code, are amended to read as follows: |
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(c) The county treasurer may not disburse [pay] money out of |
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the county treasury without an order for payment [a certificate or
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warrant] from an officer who is authorized by law to issue the order |
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[certificate or warrant]. |
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(d) If the county treasurer doubts the legality or propriety |
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of an order[, decree, certificate, or warrant] presented to the |
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treasurer for payment, the treasurer may not make the payment. The |
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treasurer shall report the matter to the commissioners court for |
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the court's consideration and direction. The treasurer may require |
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that the claim supporting the order be verified by an affidavit. |
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(e) If the county treasurer is satisfied that an original |
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check or other order drawn on the county treasury by a proper |
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authority is lost or destroyed, the treasurer may issue a duplicate |
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instrument in place of the original. The treasurer may not issue a |
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duplicate until an applicant has filed an affidavit with the |
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treasurer that states that the applicant is the true owner of the |
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original instrument and that, to the best knowledge and belief of |
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the applicant, the original is lost or destroyed. |
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(g) If, after issuance of the duplicate instrument, the |
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county treasurer determines that the duplicate was issued |
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improperly or that the applicant or person to whom the duplicate was |
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issued is not the owner of the original instrument, the treasurer |
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shall immediately stop payment or demand [the return of the
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duplicate, if it is unpaid, or] the return of the amount paid by the |
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county, if the duplicate is paid. If the person fails to return the |
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[duplicate instrument or the] amount of the instrument, the |
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treasurer shall institute a suit for recovery [on the bond] through |
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the office of the county or district attorney. Venue for the suit |
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lies in the county in which the treasurer serves. |
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SECTION 11. Section 113.043, Local Government Code, is |
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amended to read as follows: |
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Sec. 113.043. COUNTERSIGNATURE BY COUNTY AUDITOR. In a |
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county with a county auditor, the county treasurer and the county |
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depository may not pay a check or order [warrant] unless it is |
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countersigned by the county auditor to validate it as a proper and |
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budgeted item of expenditure. This section does not apply to a |
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check or order [warrant] for jury service or for restitution |
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collected on behalf of an individual as authorized by law. |
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SECTION 12. The heading to Section 113.061, Local |
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Government Code, is amended to read as follows: |
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Sec. 113.061. CLAIMS INFORMATION; PAYMENT OWED BY THE |
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COUNTY [REGISTER; CLASSES OF CLAIMS]. |
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SECTION 13. Section 113.061, Local Government Code, is |
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amended by amending Subsections (a) and (b) and adding Subsections |
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(a-1), (a-2), and (b-1) to read as follows: |
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(a) The county treasurer shall maintain a record of claims |
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[in which the treasurer shall register each claim] against the |
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county. |
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(a-1) In counties without a county auditor, a claim must be |
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submitted to the county treasurer for presentation to the |
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commissioners court for approval. |
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(a-2) In a county without an auditor, a potential claim must |
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be encumbered for payment by providing notice of the expenditure to |
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the county treasurer, including a copy of the requisition or |
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purchase. The treasurer shall record [register] the claims as |
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[in the order in which] they are presented by the officer |
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authorizing the expenditure. The treasurer shall place an |
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encumbrance against the proper account until the claim is allowed |
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or refused by the commissioners court. [If more than one claim is
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presented at the same time, the treasurer shall register them in the
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order of their date.] |
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(b) The county treasurer may not pay a claim, or any part of |
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it, until the claim has been encumbered [registered]. An officer |
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may not order payment of [receive] a claim, or any part of it, [in
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payment of any indebtedness owed to the county] until the claim has |
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been encumbered [registered]. |
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(b-1) An encumbrance under this section does not guarantee |
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approval of the claim by the official authorized to approve the |
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claim. |
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SECTION 14. Section 113.063, Local Government Code, is |
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amended to read as follows: |
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Sec. 113.063. CLAIMS INFORMATION LIST; INDEBTEDNESS TO THE |
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COUNTY. (a) Each officer who collects a fine, penalty, forfeiture, |
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judgment, tax, or other indebtedness owed to the county in a claim |
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against the county shall keep a descriptive list of those claims. |
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When the officer reports the collection, the officer shall file |
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with the report a list that states: |
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(1) the party in whose favor the claim was issued; |
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(2) [the class and register number of the claim;
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[(3)] the name of the party paying in the claim; |
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(3) [(4)] the amount received; and |
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(4) [(5)] the purpose for which the amount was |
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received. |
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(b) The officer shall give the claims and the report to the |
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county treasurer, who shall give the officer a receipt. The |
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treasurer shall determine the time and manner of making [file the
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list with] the [treasurer's] report [in the office of the county
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clerk]. |
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SECTION 15. Section 114.022, Local Government Code, is |
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amended by adding Subsection (c) to read as follows: |
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(c) A county publishing monthly financial reports under |
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Section 114.023 that publishes its comprehensive annual financial |
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report on its Internet website is not required to publish an exhibit |
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under this section. |
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SECTION 16. (a) Article 103.004(b), Code of Criminal |
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Procedure, is repealed. |
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(b) The following sections of the Local Government Code are |
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repealed: |
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(1) Sections 113.061(c), (d), (e), and (f); |
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(2) Section 113.062; and |
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(3) Section 113.066. |
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SECTION 17. (a) A county treasurer required to execute a |
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surety bond under Section 83.008, Local Government Code, as added |
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by this Act, shall execute a surety bond not later than October 1, |
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2009. |
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(b) The change in law made by Section 83.009, Local |
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Government Code, as added by this Act, applies to an assistant |
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treasurer or treasury deputy appointed on or after the effective |
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date of this Act. An assistant treasurer or treasury deputy |
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appointed before the effective date of this Act is covered by the |
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law in effect when the assistant treasurer or treasury deputy was |
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appointed. |
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SECTION 18. This Act takes effect September 1, 2009. |