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A BILL TO BE ENTITLED
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AN ACT
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relating to the availability of certain county, municipal, and |
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school district financial information on certain Internet |
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websites. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Chapter 44, Education Code, is amended by adding |
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Subchapter D to read as follows: |
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SUBCHAPTER D. FINANCIAL DISCLOSURE |
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Sec. 44.101. APPLICABILITY. This subchapter applies only |
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to a school district with 5,000 or more enrolled students. |
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Sec. 44.102. ELECTRONIC CHECKING ACCOUNT TRANSACTION |
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REGISTER. (a) A school district shall maintain the transaction |
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register for the district's checking account in a searchable |
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electronic spreadsheet format, such as a portable document format |
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(PDF) or similar file type, in which the transaction register is |
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readily available for purposes of Subsections (e) and (f). Except |
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as provided by Subsection (c) or (d), the electronic checking |
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account transaction register must include for each check written |
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from a district checking account: |
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(1) the transaction amount; |
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(2) the name of the payee; and |
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(3) either: |
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(A) a statement of the purpose of the expenditure |
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for which the check was written; or |
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(B) identification of the purpose of the |
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expenditure, using the function code assigned to the expenditure |
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for purposes of meeting state reporting requirements. |
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(a-1) Notwithstanding Subsection (a), beginning September |
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1, 2009, a school district's electronic checking account |
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transaction register must contain the information required by |
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Subsections (a)(1) and (2) for each check dated on or after August |
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1, 2009. Beginning September 1, 2010, a district's electronic |
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checking account transaction register must contain the information |
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required by Subsections (a)(1) through (3) for each check dated on |
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or after August 1, 2010. This subsection expires October 1, 2010. |
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(b) If the school district complies with Subsection (a)(3) |
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in the manner provided by Subsection (a)(3)(B), the district shall |
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post on the district's Internet website: |
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(1) a description of each function code used for state |
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reporting requirements; or |
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(2) a link to a page on the agency's Internet website |
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that describes each function code used for state reporting |
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requirements. |
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(c) A school district may not include in the district's |
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electronic checking account transaction register a check issued to |
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a district employee in payment of: |
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(1) salary, wages, or an employment stipend; or |
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(2) a workers' compensation income benefit, medical |
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benefit, death benefit, or burial benefit that is issued by a school |
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district operating as a self-insurer under Chapter 504, Labor Code. |
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(d) This section does not apply to a checking account |
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maintained by a school district or school campus solely for a |
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student activity fund. |
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(e) A school district shall prominently post the electronic |
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checking account transaction register at all times on the |
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district's Internet website for viewing and downloading by |
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interested persons. |
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(f) A school district shall share data from the electronic |
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checking account transaction register with any interested person |
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who requests the data. |
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(g) A school district shall: |
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(1) update the electronic checking account |
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transaction register at least once each month, not later than the |
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30th day after the closing date of the most recent monthly statement |
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for the checking account; and |
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(2) maintain each transaction or listing in the |
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electronic checking account transaction register on the district's |
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Internet website until the second anniversary of the date of the |
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transaction or listing. |
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Sec. 44.103. POSTING OF DISTRICT FUND BALANCES. (a) A |
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school district shall post on the district's Internet website a |
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statement of the district's obligated and unobligated fund |
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balances. |
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(b) A school district shall: |
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(1) update the statement of fund balances at least |
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once each month; and |
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(2) maintain each statement of fund balances on the |
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district's Internet website until the second anniversary of the |
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date of the statement. |
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SECTION 2. Subtitle C, Title 4, Local Government Code, is |
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amended by adding Chapter 134 to read as follows: |
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CHAPTER 134. FINANCIAL DISCLOSURE |
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Sec. 134.001. APPLICABILITY. This chapter applies only to: |
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(1) a municipality with a population of 15,000 or |
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more; and |
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(2) a county with a population of 25,000 or more. |
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Sec. 134.002. ELECTRONIC CHECKING ACCOUNT TRANSACTION |
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REGISTER. (a) The governing body of a municipality or |
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commissioners court of a county shall maintain the transaction |
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register for the municipality's or county's checking account in a |
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searchable electronic spreadsheet format, such as a portable |
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document format (PDF) or similar file type, in which the |
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transaction register is readily available for purposes of |
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Subsections (c) and (d). Except as provided by Subsection (b), the |
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electronic checking account transaction register must include for |
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each check written from a municipal or county checking account: |
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(1) the transaction amount; |
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(2) the name of the payee; and |
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(3) a statement of the purpose of the expenditure for |
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which the check was written. |
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(a-1) Notwithstanding Subsection (a), beginning September |
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1, 2009, a municipality's or county's electronic checking account |
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transaction register must contain the information required by |
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Subsections (a)(1) and (2) for each check dated on or after August |
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1, 2009. Beginning September 1, 2010, a municipality's or county's |
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electronic checking account transaction register must contain the |
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information required by Subsections (a)(1) through (3) for each |
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check dated on or after August 1, 2010. This subsection expires |
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October 1, 2010. |
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(b) A municipality or county may not include in the |
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municipality's or county's electronic checking account transaction |
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register a check issued to a municipal or county employee in payment |
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of: |
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(1) salary, wages, or an employment stipend; or |
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(2) a workers' compensation income benefit, medical |
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benefit, death benefit, or burial benefit that is issued by a school |
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district operating as a self-insurer under Chapter 504, Labor Code. |
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(c) A municipality or county shall prominently post the |
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electronic checking account transaction register at all times on |
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the municipality's or county's Internet website for viewing and |
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downloading by interested persons. |
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(d) A municipality or county shall share data from the |
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electronic checking account transaction register with any |
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interested person who requests the data. |
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(e) A municipality or county shall: |
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(1) update the electronic checking account |
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transaction register at least once each month, not later than the |
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30th day after the closing date of the most recent monthly statement |
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for the checking account; and |
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(2) maintain each transaction or listing in the |
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electronic checking account transaction register on the |
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municipality's or county's Internet website until the second |
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anniversary of the date of the transaction or listing. |
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Sec. 134.003. POSTING OF MUNICIPAL AND COUNTY FUND |
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BALANCES. (a) A municipality or county shall post on the |
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municipality's or county's Internet website a statement of the |
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municipality's or county's obligated and unobligated fund balances. |
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(b) A municipality or county shall: |
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(1) update the statement of fund balances at least |
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once each month; and |
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(2) maintain each statement of fund balances on the |
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municipality's or county's Internet website until the second |
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anniversary of the date of the statement. |
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SECTION 3. 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, 2009. |