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AN ACT
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relating to county fiscal matters. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Chapter 83, Local Government Code, is amended by |
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adding Section 83.007 to read as follows: |
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Sec. 83.007. STATUTORY REFERENCE: FUNCTION OF TREASURER IN |
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COUNTY THAT HAS ABOLISHED OFFICE. In a county for which the office |
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of county treasurer has been abolished, a reference in this code or |
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other state statute to the county treasurer means the person who |
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performs the powers or duties of the county treasurer in that |
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county. |
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SECTION 2. Section 113.023, Local Government Code, is |
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amended to read as follows: |
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Sec. 113.023. DEPOSIT WARRANTS. (a) Except as provided by |
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Subsection (c), each deposit made in the county treasury must be |
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made on a deposit warrant [issued in triplicate by the county
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clerk]. The deposit warrant authorizes the county treasurer to |
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receive the amount stated in the warrant. The warrant must state |
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the purpose for which the amount is received and the fund to which |
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it is to be applied. |
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(b) The county treasurer shall keep the original deposit [of
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the] warrant. The county treasurer shall provide the county clerk |
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or the county auditor with duplicate deposit warrants or a written |
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report of all deposit warrants received that contains detailed |
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information about each warrant. On the request of a person making a |
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deposit, the county treasurer may provide a duplicate deposit |
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warrant to the person. [The duplicate shall be signed and returned
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to the county clerk. The triplicate shall be signed and returned to
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the depositor.] If the county has a county auditor, [the county
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clerk shall give the clerk's copy of the warrant to the auditor,
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and] the auditor shall enter the amount in the auditor's books, |
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charging the amount to the county treasurer and crediting the |
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person who deposited the amount. The treasurer may receive money |
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only through this procedure except as provided by Subsection (c). |
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(c) In a county with more than 2.2 million inhabitants, the |
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county clerk is relieved of all duties under Subsections (a) and |
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(b). In any other county that has the office of county auditor, the |
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commissioners court by order may relieve the county clerk of all |
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duties under Subsections (a) and (b). If the county clerk is |
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relieved of duties, the county treasurer shall receive all deposits |
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that are made in the county treasury. The county treasurer shall |
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provide the county auditor with duplicate warrants or a written |
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report of all warrants that contains detailed information about |
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each warrant. On the request of a person making a deposit, the |
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county treasurer may provide a duplicate warrant to the person. |
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[prepare a receipt in triplicate for all money received. The
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treasurer shall keep one copy of the receipt and shall transmit the
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original to the county auditor and the other copy to the depositor.] |
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The county auditor shall prescribe a system, not inconsistent with |
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this subsection, to be used by the county treasurer for receiving |
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and depositing money. |
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SECTION 3. Section 113.062, Local Government Code, is |
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amended to read as follows: |
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Sec. 113.062. ACKNOWLEDGMENT REQUIRED WHEN CLAIM PAID OR |
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CREDITED. The county treasurer may [or any other officer who
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disburses money for the county or who receives county claims in
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payment of dues of any kind shall] require the person who receives |
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the payment or the credit for the payment, or that person's agent or |
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attorney, to acknowledge in writing on the face of the claim the |
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receipt of the amount paid or credited. |
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SECTION 4. Sections 114.026(a), (b), and (d), Local |
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Government Code, are amended to read as follows: |
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(a) At least once a month at a [each] regular term of the |
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commissioners court, the county treasurer shall make a detailed |
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report of: |
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(1) money received and disbursed; |
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(2) debts due to and owed by the county; and |
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(3) all other proceedings in the treasurer's office. |
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(b) At least once a month at a [each] regular term of the |
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commissioners court, the county treasurer shall exhibit the books |
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and accounts of the treasurer's office for the inspection of the |
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court and shall submit the vouchers relating to the books and |
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accounts for audit and approval. |
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(d) Before the adjournment of a [each] regular term of the |
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commissioners court, the county judge and each county commissioner |
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shall give an affidavit stating that the requirements of Subsection |
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(c) have been met at that term. The affidavit must state the amount |
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of the cash and other assets that are in the custody of the county |
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treasurer at the time of the examination. The affidavits must be |
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filed with the county clerk and must be recorded in the minutes of |
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the court for the term in which the affidavits are filed. The |
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affidavits must be published once in a newspaper published in the |
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county if there is such a newspaper or, if the county has an |
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Internet website, on the county's website. |
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SECTION 5. Section 114.044(a), Local Government Code, is |
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amended to read as follows: |
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(a) Each district clerk, county clerk, county judge, county |
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treasurer, sheriff, district attorney, county attorney, constable, |
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or justice of the peace who collects or handles any money for the |
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use of the county shall make a full report at least once a month at a |
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[each] regular term to the commissioners court on all fines imposed |
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and collected, all judgments rendered and collected for the use of |
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the county, and all jury fees collected by the respective courts in |
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favor of or for the use of the county and, at the time of the report, |
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shall present the receipts and vouchers that show the disposition |
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of the money, fines, or judgments. |
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SECTION 6. Section 151.903(d), Local Government Code, is |
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amended to read as follows: |
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(d) The county auditor shall prescribe the forms and |
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systems, including a system of personnel and equipment records, |
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necessary to carry out this section. The county auditor may enforce |
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any rules adopted under this section. If a person fails to file |
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records or furnish essential information as required under this |
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section, the county auditor or the county treasurer may withhold |
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the payment of salaries until the records are filed or information |
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is furnished as required. In addition, the county auditor may |
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assemble statistics and make recommendations that may be included |
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in the county auditor's annual report required by law. |
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SECTION 7. Section 154.008(d), Local Government Code, is |
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amended to read as follows: |
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(d) The comptroller shall mail or electronically transmit a |
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warrant for the payment to the county treasurer. The warrant must |
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be: |
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(1) drawn on the state treasury; |
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(2) payable to the county treasurer; and |
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(3) registered by the comptroller. |
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SECTION 8. Section 156.001, Local Government Code, is |
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amended to read as follows: |
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Sec. 156.001. TRANSFER SYSTEM AUTHORIZED. The [A] county |
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treasurer may establish and operate an electronic funds transfer |
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system to make any authorized transfer from the county treasury. |
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SECTION 9. Section 113.044, Local Government Code, is |
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repealed. |
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SECTION 10. This Act takes effect September 1, 2007. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I certify that H.B. No. 3439 was passed by the House on May |
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11, 2007, by the following vote: Yeas 142, Nays 0, 2 present, not |
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voting. |
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______________________________ |
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Chief Clerk of the House |
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I certify that H.B. No. 3439 was passed by the Senate on May |
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23, 2007, by the following vote: Yeas 31, Nays 0. |
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______________________________ |
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Secretary of the Senate |
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APPROVED: _____________________ |
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Date |
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_____________________ |
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Governor |