Texas 2009 - 81st Regular

Texas House Bill HB4301 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	81R8450 EAH-D
2	2	By: Legler H.B. No. 4301
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the availability of certain county, municipal, and
8	8	school district financial information on certain Internet
9	9	websites.
10	10	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
11	11	SECTION 1. Chapter 44, Education Code, is amended by adding
12	12	Subchapter D to read as follows:
13	13	SUBCHAPTER D. FINANCIAL DISCLOSURE
14	14	Sec. 44.101. APPLICABILITY. This subchapter applies only
15	15	to a school district with 5,000 or more enrolled students.
16	16	Sec. 44.102. ELECTRONIC CHECKING ACCOUNT TRANSACTION
17	17	REGISTER. (a) A school district shall maintain the transaction
18	18	register for the district's checking account in a searchable
19	19	electronic spreadsheet format, such as a portable document format
20	20	(PDF) or similar file type, in which the transaction register is
21	21	readily available for purposes of Subsections (e) and (f). Except
22	22	as provided by Subsection (c) or (d), the electronic checking
23	23	account transaction register must include for each check written
24	24	from a district checking account:
25	25	(1) the transaction amount;
26	26	(2) the name of the payee; and
27	27	(3) either:
28	28	(A) a statement of the purpose of the expenditure
29	29	for which the check was written; or
30	30	(B) identification of the purpose of the
31	31	expenditure, using the function code assigned to the expenditure
32	32	for purposes of meeting state reporting requirements.
33	33	(a-1) Notwithstanding Subsection (a), beginning September
34	34	1, 2009, a school district's electronic checking account
35	35	transaction register must contain the information required by
36	36	Subsections (a)(1) and (2) for each check dated on or after August
37	37	1, 2009. Beginning September 1, 2010, a district's electronic
38	38	checking account transaction register must contain the information
39	39	required by Subsections (a)(1) through (3) for each check dated on
40	40	or after August 1, 2010. This subsection expires October 1, 2010.
41	41	(b) If the school district complies with Subsection (a)(3)
42	42	in the manner provided by Subsection (a)(3)(B), the district shall
43	43	post on the district's Internet website:
44	44	(1) a description of each function code used for state
45	45	reporting requirements; or
46	46	(2) a link to a page on the agency's Internet website
47	47	that describes each function code used for state reporting
48	48	requirements.
49	49	(c) A school district may not include in the district's
50	50	electronic checking account transaction register a check issued to
51	51	a district employee in payment of:
52	52	(1) salary, wages, or an employment stipend; or
53	53	(2) a workers' compensation income benefit, medical
54	54	benefit, death benefit, or burial benefit that is issued by a school
55	55	district operating as a self-insurer under Chapter 504, Labor Code.
56	56	(d) This section does not apply to a checking account
57	57	maintained by a school district or school campus solely for a
58	58	student activity fund.
59	59	(e) A school district shall prominently post the electronic
60	60	checking account transaction register at all times on the
61	61	district's Internet website for viewing and downloading by
62	62	interested persons.
63	63	(f) A school district shall share data from the electronic
64	64	checking account transaction register with any interested person
65	65	who requests the data.
66	66	(g) A school district shall:
67	67	(1) update the electronic checking account
68	68	transaction register at least once each month, not later than the
69	69	30th day after the closing date of the most recent monthly statement
70	70	for the checking account; and
71	71	(2) maintain each transaction or listing in the
72	72	electronic checking account transaction register on the district's
73	73	Internet website until the second anniversary of the date of the
74	74	transaction or listing.
75	75	Sec. 44.103. POSTING OF DISTRICT FUND BALANCES. (a) A
76	76	school district shall post on the district's Internet website a
77	77	statement of the district's obligated and unobligated fund
78	78	balances.
79	79	(b) A school district shall:
80	80	(1) update the statement of fund balances at least
81	81	once each month; and
82	82	(2) maintain each statement of fund balances on the
83	83	district's Internet website until the second anniversary of the
84	84	date of the statement.
85	85	SECTION 2. Subtitle C, Title 4, Local Government Code, is
86	86	amended by adding Chapter 134 to read as follows:
87	87	CHAPTER 134. FINANCIAL DISCLOSURE
88	88	Sec. 134.001. APPLICABILITY. This chapter applies only to:
89	89	(1) a municipality with a population of 15,000 or
90	90	more; and
91	91	(2) a county with a population of 25,000 or more.
92	92	Sec. 134.002. ELECTRONIC CHECKING ACCOUNT TRANSACTION
93	93	REGISTER. (a) The governing body of a municipality or
94	94	commissioners court of a county shall maintain the transaction
95	95	register for the municipality's or county's checking account in a
96	96	searchable electronic spreadsheet format, such as a portable
97	97	document format (PDF) or similar file type, in which the
98	98	transaction register is readily available for purposes of
99	99	Subsections (c) and (d). Except as provided by Subsection (b), the
100	100	electronic checking account transaction register must include for
101	101	each check written from a municipal or county checking account:
102	102	(1) the transaction amount;
103	103	(2) the name of the payee; and
104	104	(3) a statement of the purpose of the expenditure for
105	105	which the check was written.
106	106	(a-1) Notwithstanding Subsection (a), beginning September
107	107	1, 2009, a municipality's or county's electronic checking account
108	108	transaction register must contain the information required by
109	109	Subsections (a)(1) and (2) for each check dated on or after August
110	110	1, 2009. Beginning September 1, 2010, a municipality's or county's
111	111	electronic checking account transaction register must contain the
112	112	information required by Subsections (a)(1) through (3) for each
113	113	check dated on or after August 1, 2010. This subsection expires
114	114	October 1, 2010.
115	115	(b) A municipality or county may not include in the
116	116	municipality's or county's electronic checking account transaction
117	117	register a check issued to a municipal or county employee in payment
118	118	of:
119	119	(1) salary, wages, or an employment stipend; or
120	120	(2) a workers' compensation income benefit, medical
121	121	benefit, death benefit, or burial benefit that is issued by a school
122	122	district operating as a self-insurer under Chapter 504, Labor Code.
123	123	(c) A municipality or county shall prominently post the
124	124	electronic checking account transaction register at all times on
125	125	the municipality's or county's Internet website for viewing and
126	126	downloading by interested persons.
127	127	(d) A municipality or county shall share data from the
128	128	electronic checking account transaction register with any
129	129	interested person who requests the data.
130	130	(e) A municipality or county shall:
131	131	(1) update the electronic checking account
132	132	transaction register at least once each month, not later than the
133	133	30th day after the closing date of the most recent monthly statement
134	134	for the checking account; and
135	135	(2) maintain each transaction or listing in the
136	136	electronic checking account transaction register on the
137	137	municipality's or county's Internet website until the second
138	138	anniversary of the date of the transaction or listing.
139	139	Sec. 134.003. POSTING OF MUNICIPAL AND COUNTY FUND
140	140	BALANCES. (a) A municipality or county shall post on the
141	141	municipality's or county's Internet website a statement of the
142	142	municipality's or county's obligated and unobligated fund balances.
143	143	(b) A municipality or county shall:
144	144	(1) update the statement of fund balances at least
145	145	once each month; and
146	146	(2) maintain each statement of fund balances on the
147	147	municipality's or county's Internet website until the second
148	148	anniversary of the date of the statement.
149	149	SECTION 3. This Act takes effect immediately if it receives
150	150	a vote of two-thirds of all the members elected to each house, as
151	151	provided by Section 39, Article III, Texas Constitution. If this
152	152	Act does not receive the vote necessary for immediate effect, this
153	153	Act takes effect September 1, 2009.