BILL ANALYSIS

C.S.H.B. 1592

By: Frank

Appropriations

Committee Report (Substituted)

BACKGROUND AND PURPOSE

Interested parties note that when legislators make decisions about state budgets they rely on the Legislative Budget Board (LBB) to provide reliable information from which the legislators can discern trends and make appropriate comparisons. According to the parties, there is currently no requirement that the LBB present information consistently over time, taking into account changes in accounting methods or assumptions. C.S.H.B. 1592 seeks to provide for such a requirement for the purpose of facilitating meaningful comparisons and better decisions.

CRIMINAL JUSTICE IMPACT

It is the committee's opinion that this bill does not expressly create a criminal offense, increase the punishment for an existing criminal offense or category of offenses, or change the eligibility of a person for community supervision, parole, or mandatory supervision.

RULEMAKING AUTHORITY

It is the committee's opinion that this bill does not expressly grant any additional rulemaking authority to a state officer, department, agency, or institution.

ANALYSIS

C.S.H.B. 1592 amends the Government Code to require the Legislative Budget Board (LBB), in a biennial fiscal size-up report, or a comparable successor report if the LBB ceases preparing a fiscal size-up report, prepared by the LBB that compares appropriations made for one state fiscal biennium or year with the appropriations made for one or more other state fiscal bienniums or years, to ensure that a consistent accounting methodology is used for purposes of the report by adjusting the reported amount of appropriations made by the legislature to a state agency or institution as necessary so that the appropriations made for each of the state fiscal bienniums or years being compared reflect the approved accounting methodology for the latest of the state fiscal bienniums or years being compared.

EFFECTIVE DATE

September 1, 2015.

COMPARISON OF ORIGINAL AND SUBSTITUTE

While C.S.H.B. 1592 may differ from the original in minor or nonsubstantive ways, the following comparison is organized and formatted in a manner that indicates the substantial differences between the introduced and committee substitute versions of the bill.

INTRODUCED	HOUSE COMMITTEE SUBSTITUTE
SECTION 1. Chapter 322, Government Code, is amended by adding Section 322.0083 to read as follows: Sec. 322.0083. BUDGET COMPARISONS. (a) This section applies only to a publicly available report or other document prepared by the board that compares appropriations made for one state fiscal biennium or year with the appropriations made for one or more other state fiscal bienniums or years. (b) The board in a report or other document to which this section applies shall ensure that a consistent accounting methodology is used for purposes of the report or document by adjusting the reported amount of appropriations made by the legislature to a state agency or institution as necessary so that the appropriations made for each of the state fiscal bienniums or years being compared reflect the approved accounting methodology for the latest of the state fiscal bienniums or years being compared.	SECTION 1. Chapter 322, Government Code, is amended by adding Section 322.0083 to read as follows: Sec. 322.0083. CERTAIN BUDGET COMPARISONS. (a) This section applies only to a biennial fiscal size-up report, or a comparable successor report if the board ceases preparing a fiscal size-up report, prepared by the board that compares appropriations made for one state fiscal biennium or year with the appropriations made for one or more other state fiscal bienniums or years. (b) The board in a report to which this section applies shall ensure that a consistent accounting methodology is used for purposes of the report by  adjusting the reported amount of appropriations made by the legislature to a state agency or institution as necessary so that the appropriations made for each of the state fiscal bienniums or years being compared reflect the approved accounting methodology for the latest of the state fiscal bienniums or years being compared.
SECTION 2. This Act takes effect September 1, 2015.	SECTION 2. Same as introduced version.