Texas 2009 - 81st Regular

Texas House Bill HB3398 Compare Versions

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1	1	By: Darby (Senate Sponsor - Jackson) H.B. No. 3398
2	2	(In the Senate - Received from the House May 6, 2009;
3	3	May 7, 2009, read first time and referred to Committee on
4	4	Intergovernmental Relations; May 18, 2009, reported favorably by
5	5	the following vote: Yeas 5, Nays 0; May 18, 2009, sent to
6	6	printer.)
7	7
8	8
9	9	A BILL TO BE ENTITLED
10	10	AN ACT
11	11	relating to the office of county treasurer.
12	12	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
13	13	SECTION 1. Article 103.003(b), Code of Criminal Procedure,
14	14	is amended to read as follows:
15	15	(b) A community supervision and corrections department and
16	16	a county treasurer may collect money payable under this title with
17	17	the written approval of the clerk of the court or fee officer, and
18	18	may collect money payable as otherwise provided by law.
19	19	SECTION 2. Articles 103.004(a) and (c), Code of Criminal
20	20	Procedure, are amended to read as follows:
21	21	(a) Except as provided by Subsection [Subsections (b) and]
22	22	(c), an officer who collects recognizances, bail bonds, fines,
23	23	forfeitures, judgments, jury fees, and other obligations recovered
24	24	in the name of the state under any provision of this title shall
25	25	deposit the money in the county treasury not later than the next
26	26	regular business day after the date that the money is collected. If
27	27	it is not possible for the officer to deposit the money in the
28	28	county treasury by that date, the officer shall deposit the money in
29	29	the county treasury as soon as possible, but not later than the
30	30	fifth [third] regular business day after the date that the money is
31	31	collected.
32	32	(c) The commissioners court of a county with a population of
33	33	less than 50,000 may authorize an officer who is required to deposit
34	34	money under Subsection (a) to deposit the money in the county
35	35	treasury not later than the 15th [30th] day after the date that the
36	36	money is collected.
37	37	SECTION 3. Chapter 83, Local Government Code, is amended by
38	38	adding Sections 83.008 and 83.009 to read as follows:
39	39	Sec. 83.008. SURETY BOND ON ASSISTANT TREASURERS, DEPUTIES,
40	40	AND EMPLOYEES; SELF-INSURANCE. (a) If a county treasurer employs
41	41	only one assistant or deputy, the county treasurer shall execute a
42	42	surety bond to cover the assistant or deputy and shall execute a
43	43	schedule surety bond or a blanket surety bond to cover all other
44	44	employees of the office. If a county treasurer employs more than
45	45	one assistant or deputy, the county treasurer shall execute a
46	46	blanket surety bond to cover the assistants or deputies and all
47	47	other employees of the office.
48	48	(b) Instead of a county treasurer obtaining a bond as
49	49	required by Subsection (a), the county may self-insure against
50	50	losses that would have been covered by the bond.
51	51	(c) The bond under this section must be conditioned in the
52	52	same manner and must be for the same amount as the bond for the
53	53	county treasurer under Section 83.002. The bond must be made
54	54	payable to the county judge for the use and benefit of the county
55	55	treasurer.
56	56	Sec. 83.009. ASSISTANT TREASURER OR TREASURY DEPUTY. (a)
57	57	The appointment of an assistant treasurer or treasury deputy must
58	58	be in writing, be signed by the county treasurer, and bear the seal
59	59	of the county court.
60	60	(b) A person appointed as an assistant treasurer or treasury
61	61	deputy, before beginning to perform the duties of office, must take
62	62	and subscribe the official oath, which, together with the
63	63	certificate of the officer administering the oath, must be endorsed
64	64	on the appointment. The appointment and oath shall be deposited and
65	65	recorded in the county clerk's office.
66	66	(c) An assistant treasurer or treasury deputy acts in the
67	67	name of the county treasurer as directed by the county treasurer and
68	68	may perform all official acts that the county treasurer may perform
69	69	at the discretion of the county treasurer.
70	70	SECTION 4. Sections 111.0707 and 111.07075, Local
71	71	Government Code, are amended to read as follows:
72	72	Sec. 111.0707. SPECIAL BUDGET FOR REVENUE FROM
73	73	INTERGOVERNMENTAL CONTRACTS. (a)The county auditor shall
74	74	certify to the commissioners court the receipt of all revenue from
75	75	intergovernmental contracts that is available for disbursement in a
76	76	fiscal year but not included in the budget for that fiscal year. On
77	77	certification, the court shall adopt a special budget for the
78	78	limited purpose of spending the revenue from intergovernmental
79	79	contracts for its intended purpose.
80	80	(b) The county treasurer shall notify the county auditor of
81	81	the receipt of all revenue from intergovernmental contracts not
82	82	previously included in a special budget or the annual budget for
83	83	that fiscal year.
84	84	Sec. 111.07075. SPECIAL BUDGET FOR REVENUE RECEIVED AFTER
85	85	START OF FISCAL YEAR. (a) The county auditor shall certify to the
86	86	commissioners court the receipt of revenue from a new source not
87	87	anticipated before the adoption of the budget and not included in
88	88	the budget for that fiscal year. On certification, the court may
89	89	adopt a special budget for the limited purpose of spending the
90	90	revenue for general purposes or for any of its intended purposes.
91	91	(b) The county treasurer shall notify the county auditor of
92	92	the receipt of all revenue from a new source not anticipated before
93	93	the adoption of the budget and not previously included in a special
94	94	budget or the annual budget for that fiscal year.
95	95	SECTION 5. Subchapter A, Chapter 112, Local Government
96	96	Code, is amended by adding Section 112.0045 to read as follows:
97	97	Sec. 112.0045. DELEGATION TO COUNTY TREASURER. With the
98	98	approval of the county clerk and the commissioners court, the
99	99	county treasurer may perform the duties of the county clerk under
100	100	Section 112.004.
101	101	SECTION 6. Subchapter A, Chapter 113, Local Government
102	102	Code, is amended by adding Section 113.0001 to read as follows:
103	103	Sec. 113.0001. DEFINITIONS. In this chapter:
104	104	(1) "Depository" means the financial institution
105	105	selected under Section 116.021 for safekeeping of the county
106	106	treasury.
107	107	(2) "Depository account" means an account covered by
108	108	the depository agreement, including required collateral.
109	109	(3) "Money" means an item or medium of exchange such as
110	110	coins, currency, checks, or other means of payment, including
111	111	electronic payment.
112	112	(4) "Treasury" means the depository account for money
113	113	belonging to the county.
114	114	SECTION 7. Section 113.008, Local Government Code, is
115	115	amended to read as follows:
116	116	Sec. 113.008. RECONCILIATION OF DEPOSITORY ACCOUNTS
117	117	[COUNTY CHECKS AND WARRANTS]. (a) The county depository shall
118	118	provide statements of all bank activity and documentation
119	119	supporting a statement's transactions not less than once a month
120	120	[all canceled checks and warrants and supporting statements] to the
121	121	county treasurer.
122	122	(b) The county depository shall provide the information
123	123	required by Subsection (a) to the official responsible for the
124	124	account [Subsection (a) does not apply] if:
125	125	(1) the checks and orders [warrants] are payable from
126	126	funds under the direct authority of an official other than the
127	127	county treasurer as provided by statute; and
128	128	(2) the official has not delegated the responsibility
129	129	for reconciliation under Subsection (g).
130	130	(b-1) The [exemption provided by this subsection does not
131	131	apply if the] official may request [requests] the county treasurer
132	132	to be responsible for the reconciliation of the checks and orders
133	133	[warrants] payable from the funds that are under the direct
134	134	authority of the official.
135	135	(c) In fulfilling the requirements of Subsection (a), the
136	136	county depository shall provide, at the direction of the county
137	137	treasurer and in accordance with the rules adopted by the Texas
138	138	State Library and Archives Commission, originals, optical images,
139	139	or electronic images of:
140	140	(1) [original] canceled checks and orders [warrants];
141	141	[or]
142	142	(2) deposit detail;
143	143	(3) debit and credit memoranda; or
144	144	(4) electronic transmission detail [optical images of
145	145	the front and back of canceled checks and warrants if the optical
146	146	images are retained in accordance with the rules adopted by the
147	147	Texas State Library and Archives Commission].
148	148	(d) The county treasurer shall:
149	149	(1) reconcile all balances and transactions for each
150	150	treasury account in the county depository's statement of activity
151	151	to the transactions and balances shown on the treasurer's records
152	152	[the canceled checks and warrants with the account records of the
153	153	depository]; and
154	154	(2) ensure all financial adjustments are made
155	155	regarding the depository account as required.
156	156	(e) In this section, a reference to the county treasurer
157	157	includes a person performing the duties of the county treasurer.
158	158	(f) An official with special funds in the depository bank
159	159	shall:
160	160	(1) reconcile all balances and transactions in the
161	161	statement of activity to the transactions and balances shown on the
162	162	official's records; and
163	163	(2) each month, ensure all financial adjustments
164	164	resulting from the reconciliation are reported to the county
165	165	auditor for entry in the general set of records and reflected in the
166	166	cash receipts and disbursement registers of the county treasurer.
167	167	(g) An official may designate the county treasurer to
168	168	reconcile and report the official's special accounts to the county
169	169	auditor. An official who fails to reconcile special accounts
170	170	monthly shall transfer responsibility for account reconciliation
171	171	to the county treasurer. Unless the official and county treasurer
172	172	set another period in writing for the duration of a transfer under
173	173	this section, the transfer is effective for the duration of the term
174	174	of office for the designating officer.
175	175	SECTION 8. Sections 113.021 and 113.022, Local Government
176	176	Code, are amended to read as follows:
177	177	Sec. 113.021. REQUIREMENT THAT MONEY BE DEPOSITED WITH
178	178	COUNTY TREASURER [AND PUT INTO SPECIAL FUND]; INTEREST. (a) The
179	179	fees, commissions, funds, and other money belonging to a county
180	180	shall be deposited with the county treasurer by the person
181	181	[officer] who collects the money. The person [officer] must
182	182	deposit the money in accordance with any applicable procedures
183	183	prescribed by or under Section 112.001 or 112.002. However, the
184	184	county tax assessor-collector must deposit the money in accordance
185	185	with the procedures prescribed by or under the Tax Code and other
186	186	laws.
187	187	(b) The county treasurer shall deposit the money in the
188	188	county depository in the proper [a special] fund to the credit of
189	189	the person or department collecting [officer who collected] the
190	190	money. [If the money is fees, commissions, or other compensation
191	191	collected by an officer who is paid on a salary basis, the
192	192	appropriate special fund is the applicable salary fund created
193	193	under Chapter 154.]
194	194	(c) The interest accruing on the money in the [special] fund
195	195	is for the benefit of the county in accordance with other law.
196	196	Sec. 113.022. TIME FOR MAKING DEPOSITS. (a) A county
197	197	officer or other person who receives money [funds] shall deposit
198	198	the money [funds] with the county treasurer on or before the next
199	199	regular business day after the date on which the money is [funds
200	200	are] received. If this deadline cannot be [is not] met, the officer
201	201	or person must deposit the money [funds], without exception, on or
202	202	before the fifth [seventh] business day after the day on which the
203	203	money is [funds are] received. However, in a county with fewer than
204	204	50,000 inhabitants, the commissioners court may extend the period
205	205	during which funds must be deposited with the county treasurer, but
206	206	the period may not exceed 15 [30] days after the date the funds are
207	207	received.
208	208	(b) A county treasurer shall deposit the money [funds]
209	209	received under Subsection (a) in the county depository in
210	210	accordance with Section 116.113(a). In all cases, the treasurer
211	211	shall deposit the money [funds] on or before the seventh business
212	212	day after the date the treasurer receives the money [funds].
213	213	SECTION 9. The heading to Section 113.041, Local Government
214	214	Code, is amended to read as follows:
215	215	Sec. 113.041. DISBURSEMENT OF MONEY BY COUNTY TREASURER;
216	216	PAYMENT BY CHECK OR ELECTRONIC TRANSMISSION [OR WARRANT]; LOST OR
217	217	DESTROYED INSTRUMENT.
218	218	SECTION 10. Sections 113.041(c), (d), (e), and (g), Local
219	219	Government Code, are amended to read as follows:
220	220	(c) The county treasurer may not disburse [pay] money out of
221	221	the county treasury without an order for payment [a certificate or
222	222	warrant] from an officer who is authorized by law to issue the order
223	223	[certificate or warrant].
224	224	(d) If the county treasurer doubts the legality or propriety
225	225	of an order[, decree, certificate, or warrant] presented to the
226	226	treasurer for payment, the treasurer may not make the payment. The
227	227	treasurer shall report the matter to the commissioners court for
228	228	the court's consideration and direction. The treasurer may require
229	229	that the claim supporting the order be verified by an affidavit.
230	230	(e) If the county treasurer is satisfied that an original
231	231	check or other order drawn on the county treasury by a proper
232	232	authority is lost or destroyed, the treasurer may issue a duplicate
233	233	instrument in place of the original. The treasurer may not issue a
234	234	duplicate until an applicant has filed an affidavit with the
235	235	treasurer that states that the applicant is the true owner of the
236	236	original instrument and that, to the best knowledge and belief of
237	237	the applicant, the original is lost or destroyed.
238	238	(g) If, after issuance of the duplicate instrument, the
239	239	county treasurer determines that the duplicate was issued
240	240	improperly or that the applicant or person to whom the duplicate was
241	241	issued is not the owner of the original instrument, the treasurer
242	242	shall immediately stop payment or demand [the return of the
243	243	duplicate, if it is unpaid, or] the return of the amount paid by the
244	244	county, if the duplicate is paid. If the person fails to return the
245	245	[duplicate instrument or the] amount of the instrument, the
246	246	treasurer shall institute a suit for recovery [on the bond] through
247	247	the office of the county or district attorney. Venue for the suit
248	248	lies in the county in which the treasurer serves.
249	249	SECTION 11. Section 113.043, Local Government Code, is
250	250	amended to read as follows:
251	251	Sec. 113.043. COUNTERSIGNATURE BY COUNTY AUDITOR. In a
252	252	county with a county auditor, the county treasurer and the county
253	253	depository may not pay a check or order [warrant] unless it is
254	254	countersigned by the county auditor to validate it as a proper and
255	255	budgeted item of expenditure. This section does not apply to a
256	256	check or order [warrant] for jury service or for restitution
257	257	collected on behalf of an individual as authorized by law.
258	258	SECTION 12. The heading to Section 113.061, Local
259	259	Government Code, is amended to read as follows:
260	260	Sec. 113.061. CLAIMS INFORMATION; PAYMENT OWED BY THE
261	261	COUNTY [REGISTER; CLASSES OF CLAIMS].
262	262	SECTION 13. Section 113.061, Local Government Code, is
263	263	amended by amending Subsections (a) and (b) and adding Subsections
264	264	(a-1), (a-2), and (b-1) to read as follows:
265	265	(a) The county treasurer shall maintain a record of claims
266	266	[in which the treasurer shall register each claim] against the
267	267	county.
268	268	(a-1) In counties without a county auditor, a claim must be
269	269	submitted to the county treasurer for presentation to the
270	270	commissioners court for approval.
271	271	(a-2) In a county without an auditor, a potential claim must
272	272	be encumbered for payment by providing notice of the expenditure to
273	273	the county treasurer, including a copy of the requisition or
274	274	purchase. The treasurer shall record [register] the claims as [in
275	275	the order in which] they are presented by the officer authorizing
276	276	the expenditure. The treasurer shall place an encumbrance against
277	277	the proper account until the claim is allowed or refused by the
278	278	commissioners court. [If more than one claim is presented at the
279	279	same time, the treasurer shall register them in the order of their
280	280	date.]
281	281	(b) The county treasurer may not pay a claim, or any part of
282	282	it, until the claim has been encumbered [registered]. An officer
283	283	may not order payment of [receive] a claim, or any part of it, [in
284	284	payment of any indebtedness owed to the county] until the claim has
285	285	been encumbered [registered].
286	286	(b-1) An encumbrance under this section does not guarantee
287	287	approval of the claim by the official authorized to approve the
288	288	claim.
289	289	SECTION 14. Section 113.063, Local Government Code, is
290	290	amended to read as follows:
291	291	Sec. 113.063. CLAIMS INFORMATION LIST; INDEBTEDNESS TO THE
292	292	COUNTY. (a) Each officer who collects a fine, penalty, forfeiture,
293	293	judgment, tax, or other indebtedness owed to the county in a claim
294	294	against the county shall keep a descriptive list of those claims.
295	295	When the officer reports the collection, the officer shall file
296	296	with the report a list that states:
297	297	(1) the party in whose favor the claim was issued;
298	298	(2) [the class and register number of the claim;
299	299	[(3)] the name of the party paying in the claim;
300	300	(3) [(4)] the amount received; and
301	301	(4) [(5)] the purpose for which the amount was
302	302	received.
303	303	(b) The officer shall give the claims and the report to the
304	304	county treasurer, who shall give the officer a receipt. The
305	305	treasurer shall determine the time and manner of making [file the
306	306	list with] the [treasurer's] report [in the office of the county
307	307	clerk].
308	308	SECTION 15. Section 114.022, Local Government Code, is
309	309	amended by adding Subsection (c) to read as follows:
310	310	(c) A county publishing monthly financial reports under
311	311	Section 114.023 that publishes its comprehensive annual financial
312	312	report on its Internet website is not required to publish an exhibit
313	313	under this section.
314	314	SECTION 16. (a) Article 103.004(b), Code of Criminal
315	315	Procedure, is repealed.
316	316	(b) The following sections of the Local Government Code are
317	317	repealed:
318	318	(1) Sections 113.061(c), (d), (e), and (f);
319	319	(2) Section 113.062; and
320	320	(3) Section 113.066.
321	321	SECTION 17. (a) A county treasurer required to execute a
322	322	surety bond under Section 83.008, Local Government Code, as added
323	323	by this Act, shall execute a surety bond not later than October 1,
324	324	2009.
325	325	(b) The change in law made by Section 83.009, Local
326	326	Government Code, as added by this Act, applies to an assistant
327	327	treasurer or treasury deputy appointed on or after the effective
328	328	date of this Act. An assistant treasurer or treasury deputy
329	329	appointed before the effective date of this Act is covered by the
330	330	law in effect when the assistant treasurer or treasury deputy was
331	331	appointed.
332	332	SECTION 18. This Act takes effect September 1, 2009.
333	333	* * * * *