| |
| |
| |
|
|
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. |
| |
| |
| |
______________________________ |
______________________________ |
| |
President of the Senate |
Speaker of the House |
| |
| |
|
|
I certify that H.B. No. 398 was passed by the House on March |
|
|
28, 2007, by the following vote: Yeas 145, Nays 0, 2 present, not |
|
|
voting. |
|
|
|
|
|
______________________________ |
|
|
Chief Clerk of the House |
| |
| |
|
|
I certify that H.B. No. 398 was passed by the Senate on May 8, |
|
|
2007, by the following vote: Yeas 31, Nays 0. |
|
|
|
|
|
______________________________ |
|
|
Secretary of the Senate |
|
|
APPROVED: _____________________ |
|
|
Date |
|
|
|
|
|
_____________________ |
|
|
Governor |