Texas 2013 - 83rd Regular

Texas Senate Bill SB14 Compare Versions

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1	1	By: Williams, et al. S.B. No. 14
2	2	(Pitts, Murphy, Cook, Crownover, Turner of Collin)
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the fiscal transparency and accountability of certain
8	8	entities responsible for public money.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Chapter 46, Education Code, is amended by adding
11	11	Subchapter D to read as follows:
12	12	SUBCHAPTER D. PUBLIC INFORMATION REGARDING FACILITIES
13	13	Sec. 46.101. AVAILABILITY OF INFORMATION REGARDING
14	14	FACILITIES. (a) For the purpose of providing information to the
15	15	public regarding district or school facilities usage and taxpayer
16	16	value, a school district or open-enrollment charter school shall:
17	17	(1) report data elements specified by commissioner
18	18	rule to the agency through the Texas Student Data System (TSDS) or a
19	19	successor data management system maintained by the agency; and
20	20	(2) provide a direct link on the district's or school's
21	21	Internet website to the Texas Student Data System (TSDS) or a
22	22	successor data management system maintained by the agency through
23	23	which the facilities information relevant to the specific district
24	24	or school may be readily accessed.
25	25	(b) The commissioner shall adopt rules necessary to
26	26	implement this section, including rules ensuring that the Texas
27	27	Student Data System (TSDS) or a successor data management system
28	28	maintained by the agency includes appropriate data elements
29	29	regarding school facilities usage and taxpayer value.
30	30	(c) The commissioner shall adopt rules for purposes of
31	31	Subsection (b) based on the recommendations of the Taxpayer Value
32	32	and School Facilities Usage Advisory Committee established under
33	33	Section 46.102. This subsection expires September 1, 2017.
34	34	Sec. 46.102. TAXPAYER VALUE AND SCHOOL FACILITIES USAGE
35	35	ADVISORY COMMITTEE. (a) The Taxpayer Value and School Facilities
36	36	Usage Advisory Committee is established to serve the function
37	37	specified by this section.
38	38	(b) The committee consists of:
39	39	(1) the commissioner and the comptroller, who serve as
40	40	co-chairs of the committee; and
41	41	(2) the following persons, appointed jointly by the
42	42	commissioner and comptroller from lists of persons recommended by
43	43	the lieutenant governor and speaker of the house of
44	44	representatives:
45	45	(A) a current school board member;
46	46	(B) a current school district administrator;
47	47	(C) a current public school teacher;
48	48	(D) a parent of a student currently enrolled in a
49	49	public school;
50	50	(E) a representative of the school construction
51	51	industry, who may be an engineer, architect, or contractor;
52	52	(F) a representative of the construction
53	53	industry who does not work on school construction, who may be an
54	54	engineer, architect, or contractor; and
55	55	(G) a member of the public.
56	56	(c) The lieutenant governor and speaker of the house of
57	57	representatives shall submit to the commissioner and comptroller
58	58	lists of persons recommended for appointment to the committee not
59	59	later than October 15, 2013. The lists must include recommended
60	60	persons for each position described in Subsections (b)(2)(A)-(G).
61	61	The commissioner and comptroller shall make the appointments
62	62	required by Subsection (b) not later than December 1, 2013.
63	63	(d) The committee shall meet to develop recommendations
64	64	regarding the data that should be considered in evaluating a school
65	65	district's or open-enrollment charter school's facility usage and
66	66	taxpayer value with regard to school facility construction and
67	67	renovation. The committee shall hold its initial meeting as soon as
68	68	possible after the committee members are selected, but not later
69	69	than January 15, 2014.
70	70	(e) Not later than December 31, 2014, the committee shall
71	71	develop its final recommendations and submit a report to the
72	72	governor, lieutenant governor, and speaker of the house of
73	73	representatives. The committee shall also make the report
74	74	available electronically to members of the legislature.
75	75	(f) Based on the recommendations developed by the
76	76	committee, the commissioner shall:
77	77	(1) ensure that the Texas Student Data System (TSDS)
78	78	or a successor data management system maintained by the agency
79	79	includes appropriate data elements regarding school facilities;
80	80	and
81	81	(2) adopt rules for purposes of Section 46.101.
82	82	(g) A committee member is not entitled to reimbursement of
83	83	expenses or to compensation.
84	84	(h) Chapter 2110, Government Code, does not apply to the
85	85	committee.
86	86	(i) This section expires September 1, 2017.
87	87	SECTION 2. Section 51.005, Education Code, is amended to
88	88	read as follows:
89	89	Sec. 51.005. ANNUAL FINANCIAL REPORT [REPORTS]. (a) Each
90	90	institution of higher education shall:
91	91	(1) prepare a complete annual financial report as
92	92	prescribed by Section 2101.011, Government Code; and
93	93	(2) take action to ensure that the institution's most
94	94	recent annual financial report is posted continuously on the
95	95	institution's Internet website.
96	96	(b) Not later than November 30 of each year, each
97	97	institution of higher education shall take action to ensure that a
98	98	report showing the amount and a description of the institution's
99	99	outstanding debt on the last day of the preceding state fiscal year
100	100	is posted on the institution's Internet website. For a university
101	101	system, the report must show the aggregate outstanding debt for the
102	102	system and, to the extent that the debt is attributable to a
103	103	specific institution, the outstanding debt for each system
104	104	institution. In this subsection, "university system" has the
105	105	meaning assigned by Section 61.003.
106	106	(c) Each institution of higher education shall maintain or
107	107	cause to be maintained an Internet website to comply with this
108	108	section.
109	109	SECTION 3. Subchapter C, Chapter 61, Education Code, is
110	110	amended by adding Section 61.0621 to read as follows:
111	111	Sec. 61.0621. JUNIOR COLLEGE DISTRICT CONSTRUCTION COST
112	112	REPORTING. (a) The board shall require each junior college
113	113	district to report building construction costs and related
114	114	information to the board for the purpose of determining:
115	115	(1) the average cost per square foot, adjusted for
116	116	inflation for the region of the state in which the project is
117	117	located; and
118	118	(2) the average cost per full-time equivalent student
119	119	for each junior college district.
120	120	(b) The board, in consultation with the governing boards of
121	121	the state's junior college districts, shall prescribe the form,
122	122	manner, and times of reports required under this section.
123	123	(c) The board shall compile the information reported under
124	124	Subsection (a) for all junior college districts and periodically
125	125	report its findings to the districts. The board and each junior
126	126	college district shall take action to ensure that the board's
127	127	findings are posted on each respective entity's Internet website.
128	128	(d) The board shall adopt rules for the administration of
129	129	this section.
130	130	(e) In administering this section, the board shall attempt
131	131	to avoid duplicating other reporting requirements applicable to
132	132	junior college districts.
133	133	(f) Each junior college district shall maintain or cause to
134	134	be maintained an Internet website to comply with this section.
135	135	SECTION 4. Subchapter B, Chapter 403, Government Code, is
136	136	amended by adding Section 403.0117 to read as follows:
137	137	Sec. 403.0117. LOCAL TAX RATES PUBLISHED ON INTERNET.
138	138	(a) The comptroller shall publish on the comptroller's Internet
139	139	website, listed by county:
140	140	(1) the name of each political subdivision that
141	141	imposes a sales and use tax and the sales and use tax rate for the
142	142	political subdivision; and
143	143	(2) the tax rate information reported to the
144	144	comptroller by each county assessor-collector under Section
145	145	26.16(e), Tax Code.
146	146	(b) The comptroller shall update the information described
147	147	by Subsection (a) at least annually.
148	148	SECTION 5. Section 1202.008, Government Code, is amended to
149	149	read as follows:
150	150	Sec. 1202.008. COLLECTION AND REPORT OF INFORMATION ON
151	151	LOCAL [PUBLIC] SECURITIES [OF POLITICAL SUBDIVISIONS]. (a) In
152	152	this section, "local security" has the meaning assigned by Section
153	153	1231.001.
154	154	(b) In reviewing local [public] securities under this
155	155	chapter, the attorney general shall [may] collect, in the form
156	156	required by the Bond Review Board, information on each local
157	157	security [public securities issued by a municipal corporation or
158	158	political subdivision of this state].
159	159	(c) [(b)] The information must include:
160	160	(1) the terms of each local security [the public
161	161	securities];
162	162	(2) the debt service payable on each local security
163	163	[the public securities]; and
164	164	(3) other information required by the Bond Review
165	165	Board.
166	166	(d) [(c)] The attorney general shall send the information
167	167	regarding each local security to the Bond Review Board not later
168	168	than the fifth day before the date the attorney general approves the
169	169	local security under Section 1202.003 [for inclusion in the board's
170	170	report of debt statistics under Section 1231.062].
171	171	(e) If an issuer has not provided the information required
172	172	by Subsection (c), the bond finance office at the Bond Review Board
173	173	shall notify the person listed as the contact for the issuer. The
174	174	notice must be in writing, describe the information that must be
175	175	submitted to the bond finance office, and inform the issuer that the
176	176	issuer will be placed on the noncompliance list if the information
177	177	is not provided as required by this subsection. An issuer must
178	178	provide the information described in the notice to the bond finance
179	179	office not later than the 90th day after the date the issuer
180	180	receives the notice. The bond finance office and the attorney
181	181	general shall maintain a noncompliance list of issuers that do not
182	182	provide the information in the manner provided by this subsection.
183	183	(f) The attorney general may not approve a local security
184	184	under Section 1202.003 submitted by an issuer that is included on
185	185	the noncompliance list described by Subsection (e) until the
186	186	attorney general receives written notification from the bond
187	187	finance office at the Bond Review Board that the office:
188	188	(1) has received the information required by
189	189	Subsection (c); or
190	190	(2) has agreed to a later date for the submission of
191	191	the information.
192	192	SECTION 6. The heading to Subtitle B, Title 9, Government
193	193	Code, is amended to read as follows:
194	194	SUBTITLE B. PROVISIONS APPLICABLE TO PUBLIC SECURITIES [ISSUED BY
195	195	STATE GOVERNMENT]
196	196	SECTION 7. Section 1231.001, Government Code, is amended by
197	197	adding Subdivision (4) to read as follows:
198	198	(4) "Local security" means a public security as
199	199	defined by Section 1201.002, other than a state security.
200	200	SECTION 8. Subchapter B, Chapter 1231, Government Code, is
201	201	amended by adding Section 1231.024 to read as follows:
202	202	Sec. 1231.024. CONTRACTS TO COLLECT INFORMATION. The board
203	203	may enter into one or more contracts to procure services to collect
204	204	and maintain information regarding the indebtedness of state
205	205	agencies and local governments.
206	206	SECTION 9. Subsection (b), Section 1231.062, Government
207	207	Code, is amended to read as follows:
208	208	(b) A report must include:
209	209	(1) total debt service as a percentage of total
210	210	expenditures;
211	211	(2) ad valorem tax-supported debt [service as a
212	212	percentage of general revenue expenditure];
213	213	(3) [per capita] total revenue obligations [debt];
214	214	(4) ad valorem [per capita tax-supported debt;
215	215	[(5) total debt and tax-supported debt as a percentage
216	216	of personal income;
217	217	[(6) total personal income per capita;
218	218	[(7) total debt per capita as a percentage of total
219	219	personal income per capita;
220	220	[(8) total debt and] tax-supported debt as a
221	221	percentage of real property valuations;
222	222	(5) [(9) total debt and tax-supported debt as a
223	223	percentage of annual revenues and expenditures;
224	224	[(10)] principal scheduled [required] to be repaid in
225	225	five years and [principal required to be repaid] in 10 years;
226	226	(6) [(11) growth rates of total debt per capita and
227	227	total debt per dollar of personal income;
228	228	[(12)] recent issuances [trends in the issuance] of
229	229	short-term notes;
230	230	(7) [(13)] recent trends in issuance costs;
231	231	(8) [(14)] savings from recent refundings;
232	232	(9) debt outstanding [(15) recent trends in
233	233	capitalized interest use;
234	234	[(16) debt service coverage ratios, if applicable];
235	235	and
236	236	(10) [(17)] other information the board considers
237	237	relevant.
238	238	SECTION 10. The heading to Section 1231.102, Government
239	239	Code, is amended to read as follows:
240	240	Sec. 1231.102. STATE SECURITIES ANNUAL REPORT.
241	241	SECTION 11. Subchapter F, Chapter 1231, Government Code, is
242	242	amended by adding Sections 1231.104 and 1231.105 to read as
243	243	follows:
244	244	Sec. 1231.104. LOCAL SECURITIES ANNUAL REPORT. Not later
245	245	than the 180th day after the last day of each state fiscal year, the
246	246	bond finance office shall publish a report listing:
247	247	(1) the amount of local securities outstanding;
248	248	(2) applicable repayment schedules; and
249	249	(3) other information the office considers relevant.
250	250	Sec. 1231.105. ONLINE ANNUAL LOCAL DEBT STATISTICS REPORT.
251	251	Not later than the 150th day after the last day of each state fiscal
252	252	year, the bond finance office shall publish on the office's
253	253	Internet website a report that includes the statistical information
254	254	listed in Section 1231.062(b) for all local securities for the
255	255	preceding fiscal year.
256	256	SECTION 12. Chapter 1251, Government Code, is amended by
257	257	designating Sections 1251.001, 1251.002, 1251.003, 1251.004,
258	258	1251.005, and 1251.006 as Subchapter A and adding a heading to
259	259	Subchapter A to read as follows:
260	260	SUBCHAPTER A. COUNTIES AND MUNICIPALITIES
261	261	SECTION 13. Chapter 1251, Government Code, is amended by
262	262	adding Subchapter B to read as follows:
263	263	SUBCHAPTER B. BOND MATTERS AFFECTING MORE THAN ONE TYPE OF
264	264	POLITICAL SUBDIVISION
265	265	Sec. 1251.051. DEFINITIONS. In this subchapter:
266	266	(1) "Debt obligation" means an issued public security,
267	267	as defined by Section 1201.002, secured by property taxes.
268	268	(2) "Political subdivision" means a county,
269	269	municipality, school district, junior college district, other
270	270	special district, or other subdivision of state government.
271	271	(3) "Secured self-supporting debt obligation" means a
272	272	debt obligation secured by property taxes but payable from revenue
273	273	from another source.
274	274	Sec. 1251.052. PUBLIC HEARING; VOTER INFORMATION DOCUMENT.
275	275	(a) Before a political subdivision may hold an election to
276	276	authorize the issuance of bonds, the governing body of the
277	277	political subdivision must conduct a public hearing at which
278	278	persons interested in the issuance of the bonds are given the
279	279	opportunity to be heard. The governing body must hold the hearing
280	280	not earlier than the day the governing body adopts the election
281	281	order or later than the first day before the date the period for
282	282	early voting by personal appearance begins for the election, as
283	283	determined under Section 85.001, Election Code.
284	284	(b) Not earlier than the 30th day or later than the 15th day
285	285	before the date of the hearing, the political subdivision must
286	286	provide the notice of the hearing and each voter information
287	287	document described by Subsection (c):
288	288	(1) by:
289	289	(A) publication in at least one newspaper of
290	290	general circulation in the county in which the political
291	291	subdivision is wholly or primarily located;
292	292	(B) inclusion in the political subdivision's
293	293	newsletter or circular mailed or delivered to each registered voter
294	294	in the political subdivision; or
295	295	(C) mail or hand delivery to each registered
296	296	voter in the political subdivision; and
297	297	(2) if the political subdivision has at least 250
298	298	registered voters, by:
299	299	(A) posting the notice and each document on:
300	300	(i) the political subdivision's Internet
301	301	website; or
302	302	(ii) a website as authorized by Section
303	303	1251.054(b)(2); or
304	304	(B) electronically submitting the notice and
305	305	each document as authorized by Section 1251.055(c)(2) or
306	306	1251.056(c).
307	307	(c) The political subdivision must prepare a separate voter
308	308	information document for each proposition to be discussed at the
309	309	hearing. Each voter information document must distinctly state:
310	310	(1) the language that will appear on the ballot;
311	311	(2) the purpose for which the bonds are to be
312	312	authorized;
313	313	(3) that taxes sufficient to pay the annual principal
314	314	of and interest on the bonds may be imposed;
315	315	(4) the maximum rate of interest for the bonds to be
316	316	authorized;
317	317	(5) the maturity date of the bonds to be authorized or
318	318	that the bonds may be issued to mature over a specified number of
319	319	years not to exceed the maximum number of years authorized by law;
320	320	(6) the following information formatted as a table:
321	321	(A) the property tax debt rate expressed in
322	322	dollars per $100 valuation of all taxable property in the political
323	323	subdivision, stated as:
324	324	(i) the existing rate;
325	325	(ii) the estimated rate if the bonds are
326	326	authorized; and
327	327	(iii) the estimated increase in the rate if
328	328	the bonds are authorized; and
329	329	(B) the amount expressed in dollars of the
330	330	property tax debt levy of the political subdivision per residence
331	331	with a taxable value of $100,000, stated as:
332	332	(i) the existing levy;
333	333	(ii) the estimated levy if the bonds are
334	334	authorized; and
335	335	(iii) the estimated increase in the levy if
336	336	the bonds are authorized;
337	337	(7) the following information formatted as a second
338	338	table and stated as a total amount and, if the political subdivision
339	339	is a municipality, county, or school district, as a per capita
340	340	amount:
341	341	(A) the principal of the bonds to be authorized;
342	342	(B) the estimated interest for the bonds to be
343	343	authorized;
344	344	(C) the estimated combined principal and
345	345	interest required to pay on time and in full the bonds to be
346	346	authorized; and
347	347	(D) as of the date the political subdivision
348	348	adopts the bond election order:
349	349	(i) the principal of all outstanding debt
350	350	obligations of the political subdivision secured by and payable
351	351	from property taxes;
352	352	(ii) the estimated remaining interest of
353	353	all outstanding debt obligations of the political subdivision
354	354	secured by and payable from property taxes; and
355	355	(iii) the estimated combined principal and
356	356	interest required to pay on time and in full all outstanding debt
357	357	obligations of the political subdivision secured by and payable
358	358	from property taxes;
359	359	(8) the following information as of the date the
360	360	political subdivision adopts the bond election order, formatted as
361	361	a third table:
362	362	(A) the principal of all outstanding secured
363	363	self-supporting debt obligations of the political subdivision;
364	364	(B) the estimated remaining interest of all
365	365	outstanding secured self-supporting debt obligations of the
366	366	political subdivision; and
367	367	(C) the estimated combined principal and
368	368	interest required to pay on time and in full all outstanding secured
369	369	self-supporting debt obligations of the political subdivision; and
370	370	(9) any other information that the political
371	371	subdivision considers relevant or necessary to explain the values
372	372	required by Subdivisions (4)-(8), including:
373	373	(A) an amount required by Subdivision (7) stated
374	374	as a per capita amount if the political subdivision is not required
375	375	to provide the amount under Subdivision (7);
376	376	(B) an explanation of the payment sources for the
377	377	different types of debt; and
378	378	(C) a value for the following expressed as a good
379	379	faith projection as of the last day of the maximum term of the bonds
380	380	to be authorized:
381	381	(i) a per capita amount required by
382	382	Subdivision (7);
383	383	(ii) an estimated rate required by
384	384	Subdivision (6)(A)(ii); and
385	385	(iii) an estimated levy required by
386	386	Subdivision (6)(B)(ii).
387	387	(d) Each voter information document required by Subsection
388	388	(c) must be printed:
389	389	(1) on not more than two pages that are not wider than
390	390	8-1/2 inches and not longer than 14 inches;
391	391	(2) in type not smaller than 12-point type; and
392	392	(3) in the form prescribed by the secretary of state.
393	393	(e) The governing body of the political subdivision must
394	394	make a copy of each voter information document available to each
395	395	individual attending the hearing.
396	396	(f) The secretary of state by rule shall prescribe the form
397	397	of a voter information document.
398	398	(g) The Texas Ethics Commission shall provide guidelines
399	399	for political subdivisions regarding how to conduct a hearing under
400	400	this section and how to provide additional information on the form
401	401	prescribed by the secretary of state under Subsection (f) without
402	402	violating electioneering and political advertising laws, including
403	403	Section 255.003, Election Code, and Section 11.169, Education Code.
404	404	(h) A good faith estimate or projection in a voter
405	405	information document, and a good faith assumption made to determine
406	406	the estimate or projection, of an estimate required by Subsections
407	407	(c)(6)-(8) or an estimate or projection authorized by Subsection
408	408	(c)(9) does not constitute a breach of contract with the voters
409	409	solely because the assumption, estimate, or projection is later
410	410	determined to be incorrect.
411	411	Sec. 1251.053. ONLINE SAMPLE BALLOT. The governing body of
412	412	a political subdivision that has at least 250 registered voters
413	413	shall take action to ensure that a sample of the ballot printed for
414	414	an election to authorize a political subdivision to issue bonds is
415	415	posted or submitted in a manner required by Section 1251.052(b)(2)
416	416	as soon as practicable after the official ballots have been
417	417	prepared and remains posted until the day following the election.
418	418	Sec. 1251.054. INTERNET WEBSITE. (a) This section applies
419	419	only to a political subdivision that has at least 250 registered
420	420	voters. Except as provided by Subsection (b), a political
421	421	subdivision shall maintain or cause to be maintained an Internet
422	422	website to comply with this subchapter.
423	423	(b) This subsection does not apply to a county or
424	424	municipality with a population of more than 2,000 or a school
425	425	district or a junior college district. If a political subdivision
426	426	did not maintain an Internet website or cause a website to be
427	427	maintained on January 1, 2013, the political subdivision shall post
428	428	the information required by Section 1251.052 on:
429	429	(1) the political subdivision's website, if the
430	430	political subdivision chooses to maintain the website or cause the
431	431	website to be maintained; or
432	432	(2) a website in which the political subdivision
433	433	controls the content of the posting, including a social media site,
434	434	provided that the information is easily found by searching the name
435	435	of the political subdivision on the Internet.
436	436	Sec. 1251.055. ALTERNATIVE POSTING REQUIREMENT FOR CERTAIN
437	437	WATER DISTRICTS. (a) This section applies only to a political
438	438	subdivision that has at least 250 registered voters and that is a
439	439	district as defined by Section 49.001(1), Water Code.
440	440	(b) Notwithstanding any other provision of this subchapter,
441	441	a political subdivision that is required by this subchapter to post
442	442	information on a website may satisfy the posting requirement as
443	443	provided by Subsection (c).
444	444	(c) A political subdivision may:
445	445	(1) post the information required by this subchapter
446	446	on a website authorized by Section 1251.054; or
447	447	(2) electronically submit the information to the
448	448	executive director of the Texas Commission on Environmental Quality
449	449	to be posted on the commission's Internet website on a web page
450	450	dedicated to the political subdivision, provided that the web page:
451	451	(A) is easily located by searching the name of
452	452	the political subdivision on the Internet; or
453	453	(B) is linked or automatically opened from a web
454	454	address maintained or caused to be maintained by the political
455	455	subdivision that is easily located by searching the name of the
456	456	political subdivision on the Internet.
457	457	(d) A website described by Subsection (c)(2) or Section
458	458	1251.054(b)(2), and a web address described by Subsection
459	459	(c)(2)(B), are not websites maintained by a political subdivision
460	460	for the purpose of other law.
461	461	Sec. 1251.0555. TEMPORARY PROVISION: EFFECTIVE DATE OF
462	462	CERTAIN PROVISIONS RELATING TO CERTAIN WATER DISTRICTS. (a) This
463	463	section applies only to a political subdivision that is a district
464	464	as defined by Section 49.001(1), Water Code.
465	465	(b) A requirement in this subchapter that a political
466	466	subdivision post on a website or electronically submit to the
467	467	executive director of the Texas Commission on Environmental Quality
468	468	a notice, voter information document, or ballot applies to an
469	469	election called by the governing body of a political subdivision on
470	470	or after September 1, 2014.
471	471	(c) This section expires September 1, 2015.
472	472	Sec. 1251.056. ALTERNATIVE POSTING REQUIREMENT FOR SMALL
473	473	COUNTIES AND MUNICIPALITIES. (a) This section applies only to:
474	474	(1) a county with a population of 10,200 or less; and
475	475	(2) a municipality with a population of 5,000 or less.
476	476	(b) Notwithstanding any other provision of this subchapter,
477	477	a county or municipality that is required by this subchapter to post
478	478	information on a website may satisfy the posting requirement as
479	479	provided by Subsection (c).
480	480	(c) A county or municipality may electronically submit
481	481	information required by this subchapter to be posted on a website to
482	482	the comptroller to be posted on the comptroller's Internet website,
483	483	provided that the web page on which the information may be viewed:
484	484	(1) is easily located by searching the name of the
485	485	county or municipality on the Internet; or
486	486	(2) is linked or automatically opened from a web
487	487	address maintained or caused to be maintained by the county or
488	488	municipality that is easily located by searching the name of the
489	489	county or municipality on the Internet.
490	490	(d) A website or web address described by Subsection (c) is
491	491	not a website maintained by a county or municipality for the purpose
492	492	of other law.
493	493	SECTION 14. Section 140.005, Local Government Code, is
494	494	transferred to Subchapter D, Chapter 12, Education Code,
495	495	redesignated as Section 12.1191, Education Code, and amended to
496	496	read as follows:
497	497	Sec. 12.1191 [140.005]. ANNUAL FINANCIAL STATEMENT OF
498	498	CHARTER SCHOOL[, ROAD, OR OTHER DISTRICT]. (a) The governing body
499	499	of an [a school district,] open-enrollment charter school[, junior
500	500	college district, or a district or authority organized under
501	501	Article III, Section 52, or Article XVI, Section 59, of the Texas
502	502	Constitution,] shall prepare an annual financial statement showing
503	503	for each fund subject to the authority of the governing body during
504	504	the fiscal year:
505	505	(1) the total receipts of the fund, itemized by source
506	506	of revenue, including taxes, assessments, service charges, grants
507	507	of state money, gifts, or other general sources from which funds are
508	508	derived;
509	509	(2) the total disbursements of the fund, itemized by
510	510	the nature of the expenditure; and
511	511	(3) the balance in the fund at the close of the fiscal
512	512	year.
513	513	(b) The governing body of an open-enrollment charter school
514	514	shall take action to ensure that the school's annual financial
515	515	statement is made available in the manner provided by Chapter 552,
516	516	Government Code, and is posted continuously on the school's
517	517	Internet website.
518	518	(c) An open-enrollment charter school shall maintain or
519	519	cause to be maintained an Internet website to comply with this
520	520	section.
521	521	SECTION 15. Chapter 140, Local Government Code, is amended
522	522	by adding Section 140.008 to read as follows:
523	523	Sec. 140.008. ANNUAL FINANCIAL REPORT; DEBT INFORMATION.
524	524	(a) In this section:
525	525	(1) "Comparable financial report" means the most
526	526	recent financial report, financial statement, audit, exhibit, or
527	527	other comparable report that a county or municipality is required
528	528	by other law to prepare, provided that the report includes the
529	529	information required by Subsection (c).
530	530	(2) "Debt obligation" means an issued public security,
531	531	as defined by Section 1201.002, Government Code, secured by
532	532	property taxes.
533	533	(3) "Political subdivision" means a county,
534	534	municipality, school district, junior college district, other
535	535	special district, or other subdivision of state government.
536	536	(b) This section does not apply to a district as defined by
537	537	Section 49.001(1), Water Code.
538	538	(c) Except as provided by Subsections (d) and (e), a
539	539	political subdivision shall prepare an annual financial report that
540	540	includes:
541	541	(1) financial information for each fund subject to the
542	542	authority of the governing body of the political subdivision during
543	543	the fiscal year, including:
544	544	(A) the total receipts of the fund;
545	545	(B) the total disbursements of the fund;
546	546	(C) the balance in the fund as of the last day of
547	547	the fiscal year; and
548	548	(D) any other information required by law to be
549	549	included by the political subdivision in an annual financial report
550	550	or comparable annual financial statement, exhibit, or report;
551	551	(2) as of the last day of the preceding fiscal year,
552	552	the following information for the political subdivision expressed
553	553	as a total amount and, if the political subdivision is a
554	554	municipality, county, or school district, as a per capita amount:
555	555	(A) the amount of all authorized debt
556	556	obligations;
557	557	(B) the principal of all outstanding debt
558	558	obligations;
559	559	(C) the principal of each outstanding debt
560	560	obligation;
561	561	(D) the combined principal and interest required
562	562	to pay all outstanding debt obligations on time and in full; and
563	563	(E) the combined principal and interest required
564	564	to pay each outstanding debt obligation on time and in full;
565	565	(3) as of the last day of the preceding fiscal year,
566	566	the following for each debt obligation:
567	567	(A) the issued and unissued amount; and
568	568	(B) the spent and unspent amount;
569	569	(4) the maturity date for each debt obligation;
570	570	(5) the stated purpose for which each debt obligation
571	571	was authorized; and
572	572	(6) any other information that the political
573	573	subdivision considers relevant or necessary to explain the values
574	574	required by Subdivision (2), including:
575	575	(A) an amount stated as a per capita amount if the
576	576	political subdivision is not required to provide the amount under
577	577	Subdivision (2);
578	578	(B) an explanation of the payment sources for the
579	579	different types of debt; and
580	580	(C) a projected per capita amount of an amount
581	581	required by Subdivision (2), as of the last day of the maximum term
582	582	of the most recent debt obligation issued by the political
583	583	subdivision.
584	584	(d) Instead of replicating in the annual financial report
585	585	information required by Subsection (c) that is posted separately on
586	586	the political subdivision's Internet website, or on a website as
587	587	authorized by Subsection (h)(2), the political subdivision may
588	588	provide in the report a direct link to, or a clear statement
589	589	describing the location of, the separately posted information.
590	590	(e) As an alternative to preparing an annual financial
591	591	report, a political subdivision may provide to the comptroller the
592	592	information described by Subsection (c) and any other related
593	593	information required by the comptroller in the form and in the
594	594	manner prescribed by the comptroller. The comptroller shall post
595	595	the information on the comptroller's Internet website in the format
596	596	that the comptroller determines is appropriate. The political
597	597	subdivision shall provide a link from the political subdivision's
598	598	website, or a website as authorized by Subsection (h)(2), to the
599	599	location on the comptroller's website where the political
600	600	subdivision's financial information may be viewed. The comptroller
601	601	shall adopt rules necessary to implement this subsection.
602	602	(f) Except as provided by Subsection (e), the governing body
603	603	of a political subdivision shall take action to ensure that:
604	604	(1) the political subdivision's annual financial
605	605	report is:
606	606	(A) made available for inspection by any person;
607	607	and
608	608	(B) if the political subdivision has at least 250
609	609	registered voters:
610	610	(i) posted continuously on the political
611	611	subdivision's Internet website until the political subdivision
612	612	posts the next annual financial report; or
613	613	(ii) posted continuously on a website as
614	614	authorized by Subsection (h)(2) until the political subdivision
615	615	posts the next annual financial report; and
616	616	(2) if the political subdivision has at least 250
617	617	registered voters, the contact information for the main office of
618	618	the political subdivision is continuously posted on the website,
619	619	including the physical address, the mailing address, the main
620	620	telephone number, and an e-mail address.
621	621	(g) This subsection applies only to a political subdivision
622	622	that has at least 250 registered voters. Except as provided by
623	623	Subsection (h), a political subdivision shall maintain or cause to
624	624	be maintained an Internet website to comply with this section.
625	625	(h) This subsection applies only to a political subdivision
626	626	that has at least 250 registered voters. This subsection does not
627	627	apply to a county or municipality with a population of more than
628	628	2,000 or a school district or a junior college district. If a
629	629	political subdivision did not maintain an Internet website or cause
630	630	a website to be maintained on January 1, 2013, the political
631	631	subdivision shall post the information required by this section on:
632	632	(1) the political subdivision's website, if the
633	633	political subdivision chooses to maintain the website or cause the
634	634	website to be maintained; or
635	635	(2) a website in which the political subdivision
636	636	controls the content of the posting, including a social media site,
637	637	provided that the information is easily found by searching the name
638	638	of the political subdivision on the Internet.
639	639	(i) Notwithstanding any other provision of this section, a
640	640	county or municipality required to prepare an annual financial
641	641	report under this section and post information described by
642	642	Subsection (c) on an Internet website may satisfy those
643	643	requirements by:
644	644	(1) posting the comparable financial report of the
645	645	county or municipality, as applicable, on:
646	646	(A) the website of the county or municipality, as
647	647	applicable; or
648	648	(B) a website as authorized by Subsection (h)(2);
649	649	or
650	650	(2) electronically submitting the comparable
651	651	financial report of the county or municipality, as applicable, to
652	652	the comptroller to be posted on the comptroller's website, provided
653	653	that the web page on which the document may be viewed:
654	654	(A) is easily located by searching the name of
655	655	the county or municipality on the Internet; or
656	656	(B) is linked or automatically opened from a web
657	657	address maintained or caused to be maintained by the county or
658	658	municipality that is easily located by searching the name of the
659	659	county or municipality on the Internet.
660	660	(j) A website or web address described by Subsection
661	661	(i)(1)(B) or (i)(2) is not a website maintained by a political
662	662	subdivision for the purpose of other law.
663	663	SECTION 16. Section 271.047, Local Government Code, is
664	664	amended by adding Subsection (d) to read as follows:
665	665	(d) Except as provided by this subsection, the governing
666	666	body of an issuer may not authorize a certificate to pay a
667	667	contractual obligation to be incurred if a bond proposition to
668	668	authorize the issuance of bonds for the same purpose was submitted
669	669	to the voters during the preceding three years and failed to be
670	670	approved. A governing body may authorize a certificate that the
671	671	governing body is otherwise prohibited from authorizing under this
672	672	subsection:
673	673	(1) in a case described by Sections 271.056(1)-(3);
674	674	and
675	675	(2) to comply with a state or federal law, rule, or
676	676	regulation if the political subdivision has been officially
677	677	notified of noncompliance with the law, rule, or regulation.
678	678	SECTION 17. Section 271.049, Local Government Code, is
679	679	amended by amending Subsections (a), (b), and (d) and adding
680	680	Subsections (e), (f), and (g) to read as follows:
681	681	(a) Regardless of the sources of payment of certificates,
682	682	certificates may not be issued unless the issuer publishes notice
683	683	of its intention to issue the certificates. The notice must be
684	684	published:
685	685	(1) once a week for two consecutive weeks in a
686	686	newspaper, as defined by Subchapter C, Chapter 2051, Government
687	687	Code, that is of general circulation in the area of the issuer, with
688	688	the date of the first publication to be before the 30th day before
689	689	the date tentatively set for the passage of the order or ordinance
690	690	authorizing the issuance of the certificates; and
691	691	(2) continuously on the issuer's Internet website, or
692	692	on a website as authorized by Subsection (f)(2), for at least 30
693	693	days before the date tentatively set for the passage of the order or
694	694	ordinance authorizing the issuance of the certificates and until
695	695	the first day after the date the issuer adopts the order or
696	696	ordinance.
697	697	(b) The notice must state:
698	698	(1) the time and place tentatively set for the passage
699	699	of the order or ordinance authorizing the issuance of the
700	700	certificates;
701	701	(2) the [maximum amount and] purpose of the
702	702	certificates to be authorized; [and]
703	703	(3) the manner in which the certificates will be paid
704	704	for, whether by taxes, revenues, or a combination of the two;
705	705	(4) as of the date the issuer adopts the order or
706	706	ordinance, the principal of all outstanding debt obligations of the
707	707	issuer;
708	708	(5) as of the date the issuer adopts the order or
709	709	ordinance, the estimated remaining interest of all outstanding debt
710	710	obligations of the issuer;
711	711	(6) as of the date the issuer adopts the order or
712	712	ordinance, the estimated combined principal and interest required
713	713	to pay all outstanding debt obligations of the issuer on time and in
714	714	full;
715	715	(7) the maximum principal of the certificates to be
716	716	authorized; and
717	717	(8) the process by which a petition may be submitted
718	718	requesting an election on the issuance of the certificates, in the
719	719	following form:
720	720	"Five percent of the qualified voters of (name of issuer) may
721	721	petition to require an election to be held authorizing the issuance
722	722	of certificates of obligation by delivering a signed petition to
723	723	the (insert "secretary or clerk" if the issuer is a municipality, or
724	724	"county clerk" if the issuer is a county) of (name of issuer)
725	725	before the date the governing body has set for the authorization of
726	726	the certificates of obligation. Information about the requirements
727	727	of the petition may be obtained from the (insert "secretary or
728	728	clerk" if the issuer is a municipality, or "county clerk" if the
729	729	issuer is a county) of (name of issuer)."[.]
730	730	(d) This section does not apply to certificates issued for
731	731	the purposes described by Sections 271.056(1)-(3)
732	732	[271.056(1)-(4)].
733	733	(e) Except as provided by Subsection (f), an issuer shall
734	734	maintain or cause to be maintained an Internet website to comply
735	735	with this section.
736	736	(f) This subsection does not apply to a county or
737	737	municipality with a population of more than 2,000. If an issuer did
738	738	not maintain an Internet website or cause a website to be maintained
739	739	on January 1, 2013, the issuer shall post the information required
740	740	by Subsection (b) on:
741	741	(1) the issuer's website, if the issuer chooses to
742	742	maintain the website or cause the website to be maintained; or
743	743	(2) a website in which the issuer controls the content
744	744	of the posting, including a social media site, provided that the
745	745	information is easily found by searching the name of the issuer on
746	746	the Internet.
747	747	(g) In this section, "debt obligation" means an issued
748	748	public security, as defined by Section 1201.002, Government Code,
749	749	secured by property taxes.
750	750	SECTION 18. Subtitle C, Title 12, Local Government Code, is
751	751	amended by adding Chapter 399 to read as follows:
752	752	CHAPTER 399. COMPREHENSIVE REVIEW OF CERTAIN SPECIAL DISTRICTS
753	753	Sec. 399.001. DEFINITION. In this chapter, "special
754	754	district" means a political subdivision of this state that has a
755	755	limited geographic area, is created by local law or under general
756	756	law for a special purpose, and is authorized to impose a tax,
757	757	assessment, or fee. The term does not include:
758	758	(1) a school district;
759	759	(2) a junior college district; or
760	760	(3) a political subdivision that receives financial
761	761	assistance through the state water implementation fund created by
762	762	the 83rd Legislature, Regular Session, 2013.
763	763	Sec. 399.002. COMPREHENSIVE REVIEW REQUIRED. (a) At least
764	764	once every six years, the governing body of a special district that
765	765	has outstanding debt or imposes a tax, assessment, or fee shall
766	766	conduct a comprehensive review of the district under this chapter.
767	767	(b) The governing body of a special district that issues
768	768	debt or imposes a tax, assessment, or fee for the first time on or
769	769	after September 1, 2013, shall conduct the first comprehensive
770	770	review not later than the third anniversary of the date the
771	771	governing body issues the debt or imposes the tax, assessment, or
772	772	fee.
773	773	Sec. 399.003. COMPREHENSIVE SELF-EVALUATION REPORT.
774	774	(a) After conducting the review, the governing body must prepare a
775	775	written self-evaluation report not later than the 30th day before
776	776	the date of the public hearing required by Section 399.005.
777	777	(b) Except as provided by Subsection (c), the
778	778	self-evaluation report must include:
779	779	(1) an identification of the statutory provision
780	780	authorizing the creation of the special district;
781	781	(2) an identification of the purpose of the special
782	782	district and an assessment of the extent to which the purpose has
783	783	been achieved, has not been achieved, or is continuing to be
784	784	achieved;
785	785	(3) an identification of the improvements and services
786	786	provided by the special district and whether those improvements and
787	787	services are provided by other governmental entities;
788	788	(4) a general description of any penalty and
789	789	identification of each tax, assessment, or fee that the special
790	790	district imposes or collects or has imposed or collected;
791	791	(5) a statement of the amount of revenue collected by
792	792	the special district in each of the preceding six fiscal years, and
793	793	an assessment of whether the amount is sufficient, is insufficient,
794	794	or exceeds the amount needed to accomplish the purpose of the
795	795	district; and
796	796	(6) an identification of the special district's
797	797	financial liabilities, including bonds and other obligations.
798	798	(c) Instead of replicating in the self-evaluation report
799	799	information required by Subsection (b) that is posted separately on
800	800	the special district's Internet website, or on a website as
801	801	authorized by Section 399.006(b)(2) or 399.007(c)(2), the district
802	802	may provide in the report a direct link to, or a clear statement
803	803	describing the location of, the separately posted information.
804	804	(d) The special district must make the self-evaluation
805	805	report available for inspection in the manner provided by Chapter
806	806	552, Government Code.
807	807	(e) Except as provided by Subsection (f), a special district
808	808	that has at least 250 registered voters must ensure that the
809	809	self-evaluation report is posted continuously on the district's
810	810	Internet website, or on a website as authorized by Section
811	811	399.006(b)(2), beginning not later than the 30th day before the
812	812	date of the public hearing required by Section 399.005 and until the
813	813	first anniversary of the date the public hearing is held.
814	814	(f) A special district that has at least 250 registered
815	815	voters and that is a district as defined by Section 49.001(1), Water
816	816	Code, shall:
817	817	(1) post the self-evaluation in the manner provided by
818	818	Subsection (e); or
819	819	(2) electronically submit the report to the executive
820	820	director of the Texas Commission on Environmental Quality not later
821	821	than the 30th day before the date of the public hearing required by
822	822	Section 399.005.
823	823	(g) The executive director of the Texas Commission on
824	824	Environmental Quality shall, as soon as practicable, post a
825	825	self-evaluation report submitted under Subsection (f)(2)
826	826	continuously on the commission's Internet website until the first
827	827	anniversary of the date the public hearing required by Section
828	828	399.005 is held.
829	829	Sec. 399.004. NOTICE OF HEARING. (a) The special district
830	830	must provide notice of the public hearing required by Section
831	831	399.005 not earlier than the 30th day or later than the 15th day
832	832	before the date of the hearing. The district must:
833	833	(1) publish the notice in at least one newspaper of
834	834	general circulation in the county in which the district is located;
835	835	and
836	836	(2) if the district has at least 250 registered
837	837	voters:
838	838	(A) post the notice until the conclusion of the
839	839	hearing on:
840	840	(i) the district's Internet website; or
841	841	(ii) a website as authorized by Section
842	842	399.006(b)(2); or
843	843	(B) electronically submit the notice as
844	844	authorized by Section 399.007(c)(2) to be posted until the
845	845	conclusion of the hearing.
846	846	(b) The notice must contain a statement in the following
847	847	form:
848	848	"NOTICE OF PUBLIC MEETING TO CONSIDER THE COMPREHENSIVE
849	849	SELF-EVALUATION REPORT OF THE (INSERT NAME OF SPECIAL DISTRICT)
850	850	"The (insert name of the district) was created in (insert
851	851	year) to (insert purpose for district's creation). The district
852	852	imposes a (insert type and rate of tax, type of assessment, rate or
853	853	amount of assessment, and a general description of fees, as
854	854	appropriate). State law requires the district to hold a hearing at
855	855	least every six years to consider the district's comprehensive
856	856	self-evaluation report. The hearing will be held on (insert date)
857	857	at (insert time) at (insert location). A copy of the district's
858	858	comprehensive self-evaluation report is available at (insert the
859	859	physical address of the district's main office, or the physical
860	860	address of the main office of another local political subdivision
861	861	if the district does not maintain an office, and the website address
862	862	where the comprehensive self-evaluation report is posted if it is
863	863	required to be posted on a website)."
864	864	Sec. 399.005. PUBLIC HEARING. (a) The governing body of a
865	865	special district must conduct a public hearing at which persons
866	866	interested in the self-evaluation report are given the opportunity
867	867	to be heard.
868	868	(b) Not later than the 10th day after the date the governing
869	869	body of a special district that has at least 250 registered voters
870	870	adopts the minutes for the public hearing, the district must post or
871	871	submit the following in a manner required by Section 399.004(a)(2):
872	872	(1) the minutes of the hearing;
873	873	(2) the estimated number of members of the public in
874	874	attendance at the hearing; and
875	875	(3) the number of witnesses testifying at the hearing.
876	876	Sec. 399.006. INTERNET WEBSITE. (a) This section applies
877	877	only to a special district that has at least 250 registered voters.
878	878	Except as provided by Subsection (b), a special district shall
879	879	maintain or cause to be maintained an Internet website to comply
880	880	with this chapter.
881	881	(b) If a special district did not maintain an Internet
882	882	website or cause a website to be maintained on January 1, 2013, the
883	883	special district shall post the information required by this
884	884	chapter on:
885	885	(1) the special district's website, if the special
886	886	district chooses to maintain the website or cause the website to be
887	887	maintained; or
888	888	(2) a website in which the special district controls
889	889	the content of the posting, including a social media site, provided
890	890	that the information is easily found by searching the name of the
891	891	special district on the Internet.
892	892	Sec. 399.007. ALTERNATIVE POSTING REQUIREMENT FOR CERTAIN
893	893	WATER DISTRICTS. (a) This section applies only to a special
894	894	district that has at least 250 registered voters and that is a
895	895	district as defined by Section 49.001(1), Water Code.
896	896	(b) Notwithstanding any other provision of this chapter, a
897	897	special district that is required by this chapter to post
898	898	information on a website may satisfy the posting requirement as
899	899	provided by Subsection (c).
900	900	(c) A special district may:
901	901	(1) post the information required by this chapter on a
902	902	website authorized by Section 399.006; or
903	903	(2) electronically submit the information to the
904	904	executive director of the Texas Commission on Environmental Quality
905	905	to be posted on the commission's Internet website on a web page
906	906	dedicated to the district, provided that the web page:
907	907	(A) is easily located by searching the name of
908	908	the district on the Internet; or
909	909	(B) is linked or automatically opened from a web
910	910	address maintained or caused to be maintained by the district that
911	911	is easily located by searching the name of the district on the
912	912	Internet.
913	913	(d) A website described by Subsection (c)(2) or Section
914	914	399.006(b)(2), and a web address described by Subsection (c)(2)(B),
915	915	are not websites maintained by a special district for the purpose of
916	916	other law.
917	917	Sec. 399.0075. TEMPORARY PROVISION: EFFECTIVE DATE OF
918	918	CERTAIN PROVISIONS RELATING TO CERTAIN WATER DISTRICTS. (a) This
919	919	section applies only to a special district that is a district as
920	920	defined by Section 49.001(1), Water Code.
921	921	(b) A requirement in this chapter that a special district
922	922	post information on a website or electronically submit information
923	923	to the executive director of the Texas Commission on Environmental
924	924	Quality applies beginning on September 1, 2014.
925	925	(c) This section expires September 1, 2015.
926	926	SECTION 19. The heading to Section 26.16, Tax Code, is
927	927	amended to read as follows:
928	928	Sec. 26.16. REPORTING OF TAX RATES AND POSTING OF [TAX]
929	929	RATES ON THE [COUNTY'S] INTERNET [WEBSITE].
930	930	SECTION 20. Section 26.16, Tax Code, is amended by amending
931	931	Subsections (a), (b), and (e) and adding Subsections (f) and (g) to
932	932	read as follows:
933	933	(a) Except as provided by Subsection (g), the [The] county
934	934	assessor-collector for each county, including those that do not
935	935	participate in the assessment or collection of property taxes,
936	936	shall maintain or cause to be maintained [that maintains] an
937	937	Internet website. The county assessor-collector shall post on the
938	938	assessor-collector's website or on the website of the county or
939	939	shall provide on at least one of those websites a link to the
940	940	location on the comptroller's website where may be viewed the
941	941	following information for the most recent five tax years beginning
942	942	with the 2012 tax year for each taxing unit all or part of the
943	943	territory of which is located in the county:
944	944	(1) the adopted tax rate;
945	945	(2) the maintenance and operations rate;
946	946	(3) the debt rate;
947	947	(4) the effective tax rate;
948	948	(5) the effective maintenance and operations rate; and
949	949	(6) the rollback tax rate.
950	950	(b) Each taxing unit [all or part of the territory of which
951	951	is located in the county] shall annually provide the information
952	952	described by Subsection (a) pertaining to the taxing unit to the
953	953	county assessor-collector of each county in which all or part of the
954	954	taxing unit's territory is located [annually] following the
955	955	adoption of a tax rate by the taxing unit for the current tax year.
956	956	The chief appraiser of the appraisal district established in the
957	957	county may assist the county assessor-collector in identifying the
958	958	taxing units required to provide information to the
959	959	assessor-collector.
960	960	(e) The county assessor-collector for each county shall
961	961	report the tax rate information described by Subsection (a) for the
962	962	current tax year to the comptroller.
963	963	(f) The comptroller by rule shall prescribe the time and
964	964	manner in which the information described by this section is
965	965	required to be reported and published [presented].
966	966	(g) If a county assessor-collector or the county served by
967	967	the assessor-collector did not maintain or cause to be maintained
968	968	an Internet website on January 1, 2013, and the county has a
969	969	population of 2,000 or less, the assessor-collector shall:
970	970	(1) post the information required by Subsection (a)
971	971	on:
972	972	(A) the assessor-collector's or county's
973	973	website, if the assessor-collector or county chooses to maintain
974	974	the website or cause the website to be maintained; or
975	975	(B) a website in which the assessor-collector or
976	976	county controls the content of the posting, including a social
977	977	media site, provided that the information is easily found by
978	978	searching the name of the county or the assessor-collector on the
979	979	Internet; or
980	980	(2) provide on at least one website a link to the
981	981	information on the comptroller's website, provided that the link is
982	982	easily found by searching the name of the county or the
983	983	assessor-collector on the Internet.
984	984	SECTION 21. Section 49.192, Water Code, is amended to read
985	985	as follows:
986	986	Sec. 49.192. FORM OF AUDIT; ANNUAL FINANCIAL REPORT. The
987	987	executive director shall adopt accounting and auditing manuals and,
988	988	except as otherwise provided by the manuals, the district audit
989	989	shall be performed according to the generally accepted auditing
990	990	standards adopted by the American Institute of Certified Public
991	991	Accountants. The commission shall require an audit or an annual
992	992	financial report under Section 49.198 to include the information
993	993	required by Section 140.008(c), Local Government Code. Financial
994	994	statements shall be prepared in accordance with generally accepted
995	995	accounting principles as adopted by the American Institute of
996	996	Certified Public Accountants.
997	997	SECTION 22. Subchapter G, Chapter 49, Water Code, is
998	998	amended by adding Section 49.201 to read as follows:
999	999	Sec. 49.201. DISTRICT DOCUMENTS ON COMMISSION WEBSITE.
1000	1000	(a) The executive director shall establish and maintain a separate
1001	1001	dedicated web page on the commission's Internet website for each
1002	1002	district that submits information described by Subsection (b).
1003	1003	(b) The executive director shall post the following
1004	1004	information as soon as practicable on the dedicated web page of the
1005	1005	applicable district:
1006	1006	(1) each audit, financial dormancy affidavit, or
1007	1007	annual financial report filed under this subchapter; and
1008	1008	(2) each notice or other document electronically
1009	1009	submitted to the executive director by a district as required or
1010	1010	authorized by:
1011	1011	(A) Subchapter B, Chapter 1251, Government Code;
1012	1012	and
1013	1013	(B) Chapter 399, Local Government Code.
1014	1014	(b-1) A requirement that the executive director post
1015	1015	information filed or submitted as described by Subsection (b)
1016	1016	applies to the executive director beginning on September 1, 2014.
1017	1017	This subsection expires September 1, 2015.
1018	1018	(c) The executive director may adopt rules necessary to
1019	1019	implement this section.
1020	1020	SECTION 23. Section 140.006, Local Government Code, is
1021	1021	repealed.
1022	1022	SECTION 24. (a) Section 46.101, Education Code, as added
1023	1023	by this Act, applies to a school district or open-enrollment
1024	1024	charter school beginning on the effective date of rules adopted by
1025	1025	the commissioner of education under Subsection (b), Section 46.101,
1026	1026	Education Code, as added by this Act.
1027	1027	(b) Section 1251.052, Government Code, as added by this Act,
1028	1028	applies only to a bond election ordered on or after January 1, 2014.
1029	1029	A bond election ordered before January 1, 2014, is governed by the
1030	1030	law in effect when the bond election was ordered, and the former law
1031	1031	is continued in effect for that purpose.
1032	1032	(c) Not later than January 1, 2014, the secretary of state
1033	1033	shall make available on the secretary of state's Internet website a
1034	1034	form of the voter information document described by Subsection (c),
1035	1035	Section 1251.052, Government Code, as added by this Act.
1036	1036	(d) Not later than January 1, 2014, the Texas Ethics
1037	1037	Commission shall make available on the Texas Ethics Commission's
1038	1038	Internet website the guidelines required by Subsection (g), Section
1039	1039	1251.052, Government Code, as added by this Act.
1040	1040	(e) The governing body of a school district or junior
1041	1041	college district required to publish an annual financial statement
1042	1042	under former Section 140.006, Local Government Code, shall publish
1043	1043	an annual financial statement for the last fiscal year ending
1044	1044	before the effective date of this Act for which the district has not
1045	1045	published an annual financial statement.
1046	1046	(f) Section 140.008, Local Government Code, as added by this
1047	1047	Act, applies only to an annual financial report for a fiscal year
1048	1048	ending on or after the effective date of this Act. An annual
1049	1049	financial report for a fiscal year ending before the effective date
1050	1050	of this Act is governed by the law in effect when the fiscal year
1051	1051	ended, and the former law is continued in effect for that purpose.
1052	1052	(g) The changes in law made by this Act to Section 271.049,
1053	1053	Local Government Code, apply only to a certificate of obligation
1054	1054	for which the first notice of intention to issue the certificate is
1055	1055	made on or after the effective date of this Act. A certificate of
1056	1056	obligation for which the first notice of intention to issue the
1057	1057	certificate is made before the effective date of this Act is
1058	1058	governed by the law in effect when the notice of intention is made,
1059	1059	and the former law is continued in effect for that purpose.
1060	1060	(h) Not later than September 1, 2014, the governing body of
1061	1061	a special district to which Section 399.002, Local Government Code,
1062	1062	as added by this Act, applies that has issued debt or imposed a tax,
1063	1063	assessment, or fee before the effective date of this Act must
1064	1064	prepare a self-evaluation report as required by Subsection (a),
1065	1065	Section 399.003, Local Government Code, as added by this Act, for
1066	1066	the first comprehensive review cycle.
1067	1067	(i) Not later than March 1, 2014, the Texas Commission on
1068	1068	Environmental Quality shall update the accounting and auditing
1069	1069	manuals required by Section 49.192, Water Code, as amended by this
1070	1070	Act, to include the information required by Subsection (c), Section
1071	1071	140.008, Local Government Code, as added by this Act.
1072	1072	(j) Not later than March 1, 2014, the executive director of
1073	1073	the Texas Commission on Environmental Quality shall adopt the rules
1074	1074	necessary to implement Section 49.201, Water Code, as added by this
1075	1075	Act.
1076	1076	SECTION 25. This Act takes effect September 1, 2013.