Bill Text: TX HB3855 | 2013-2014 | 83rd Legislature | Introduced
Bill Title: Relating to fiscal matters.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2013-03-21 - Referred to Appropriations [HB3855 Detail]
Download: Texas-2013-HB3855-Introduced.html
83R13700 KLA-D | ||
By: Pitts | H.B. No. 3855 |
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relating to fiscal matters. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
ARTICLE 1. FOUNDATION SCHOOL FUND SCHEDULE OF PAYMENTS | ||
SECTION 1.01. Section 42.259, Education Code, is amended by | ||
amending Subsections (c), (d), and (f) and adding Subsections (c-1) | ||
and (d-1) to read as follows: | ||
(c) Payments from the foundation school fund to each | ||
category 2 school district shall be made as follows: | ||
(1) 22 percent of the yearly entitlement of the | ||
district shall be paid in an installment to be made on or before the | ||
25th day of September of a fiscal year; | ||
(2) 18 percent of the yearly entitlement of the | ||
district shall be paid in an installment to be made on or before the | ||
25th day of October; | ||
(3) 9.5 percent of the yearly entitlement of the | ||
district shall be paid in an installment to be made on or before the | ||
25th day of November; | ||
(4) 7.5 percent of the yearly entitlement of the | ||
district shall be paid in an installment to be made on or before the | ||
25th day of April; | ||
(5) five percent of the yearly entitlement of the | ||
district shall be paid in an installment to be made on or before the | ||
25th day of May; | ||
(6) 10 percent of the yearly entitlement of the | ||
district shall be paid in an installment to be made on or before the | ||
25th day of June; | ||
(7) 13 percent of the yearly entitlement of the | ||
district shall be paid in an installment to be made on or before the | ||
25th day of July; and | ||
(8) 15 percent of the yearly entitlement of the | ||
district shall be paid in an installment to be made on or before the | ||
25th day of August [ |
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(c-1) Notwithstanding Subsection (c)(8), for the state | ||
fiscal year ending August 31, 2013, the installment described by | ||
that subdivision shall be paid on or before the 30th day of August, | ||
2013. This subsection expires August 31, 2013. | ||
(d) Payments from the foundation school fund to each | ||
category 3 school district shall be made as follows: | ||
(1) 45 percent of the yearly entitlement of the | ||
district shall be paid in an installment to be made on or before the | ||
25th day of September of a fiscal year; | ||
(2) 35 percent of the yearly entitlement of the | ||
district shall be paid in an installment to be made on or before the | ||
25th day of October; and | ||
(3) 20 percent of the yearly entitlement of the | ||
district shall be paid in an installment to be made on or before the | ||
25th day of August [ |
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(d-1) Notwithstanding Subsection (d)(3), for the state | ||
fiscal year ending August 31, 2013, the installment described by | ||
that subdivision shall be paid on or before the 30th day of August, | ||
2013. This subsection expires August 31, 2013. | ||
(f) Previously [ |
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years owed to a district shall be paid to the district together with | ||
the September payment of the current fiscal year entitlement. | ||
SECTION 1.02. The changes made by this article to Section | ||
42.259, Education Code, apply only to a payment from the foundation | ||
school fund that is made on or after the effective date of this | ||
article. A payment to a school district from the foundation school | ||
fund that is made before that date is governed by Section 42.259, | ||
Education Code, as it existed before amendment by this article, and | ||
the former law is continued in effect for that purpose. | ||
SECTION 1.03. This article takes effect immediately if this | ||
Act receives a vote of two-thirds of all the members elected to each | ||
house, as provided by Section 39, Article III, Texas Constitution. | ||
If this Act does not receive the vote necessary for this article to | ||
have immediate effect, this article takes effect on the 91st day | ||
after the last day of the legislative session. | ||
ARTICLE 2. REMITTANCE DATES OF CERTAIN TAXES AND FEES AND | ||
ALLOCATION DATES OF CERTAIN STATE MONEY | ||
SECTION 2.01. The following provisions of the Alcoholic | ||
Beverage Code are repealed: | ||
(1) Sections 34.04(c), (d), and (e); | ||
(2) Sections 48.04(c), (d), and (e); | ||
(3) Sections 201.07(b), (c), and (d); | ||
(4) Sections 201.43(c), (d), and (e); and | ||
(5) Sections 203.03(c), (d), and (e). | ||
SECTION 2.02. Section 466.355(c), Government Code, is | ||
repealed. | ||
SECTION 2.03. The following provisions of the Tax Code are | ||
repealed: | ||
(1) Sections 151.401(c), (d), and (e); | ||
(2) Section 151.402(b); | ||
(3) Sections 162.113(a-1), (a-2), (a-3), and (a-4); | ||
(4) Sections 162.214(a-1), (a-2), (a-3), and (a-4); | ||
(5) Section 162.503(b); | ||
(6) Section 162.504(b); and | ||
(7) Sections 183.023(c), (d), and (e). | ||
SECTION 2.04. (a) This article takes effect immediately if | ||
this Act receives a vote of two-thirds of all the members elected to | ||
each house, as provided by Section 39, Article III, Texas | ||
Constitution. Except as provided by Subsection (b) of this | ||
section, if this Act does not receive the vote necessary for this | ||
article to have immediate effect, this article has no effect. | ||
(b) If this Act does not receive the vote necessary for this | ||
article to have immediate effect, Section 2.02 of this article | ||
takes effect September 1, 2013. | ||
ARTICLE 3. REMITTANCE AND DEPOSIT OF CERTAIN STATE MONEY | ||
SECTION 3.01. Sections 501.138(b-2) and (b-3), | ||
Transportation Code, are repealed. | ||
ARTICLE 4. WATER CONSERVATION AND MANAGEMENT | ||
SECTION 4.01. Section 10.011, Water Code, is amended to | ||
read as follows: | ||
Sec. 10.011. REPORT. Not later than December 1 of each | ||
even-numbered year, the council shall submit to the governor, | ||
lieutenant governor, and speaker of the house of representatives a | ||
report on progress made in water conservation in this state. The | ||
report must include: | ||
(1) specific statutory, budgetary, and policy | ||
recommendations to improve water conservation and management; and | ||
(2) the anticipated fiscal effects on the state and | ||
local governmental entities of the recommendations described by | ||
Subdivision (1). | ||
ARTICLE 5. FISCAL TRANSPARENCY AND ACCOUNTABILITY OF CERTAIN | ||
ENTITIES RESPONSIBLE FOR PUBLIC MONEY | ||
SECTION 5.01. Subchapter C, Chapter 61, Education Code, is | ||
amended by adding Section 61.0621 to read as follows: | ||
Sec. 61.0621. JUNIOR COLLEGE DISTRICT CONSTRUCTION COST | ||
REPORTING. (a) The board shall require each junior college | ||
district to report building construction costs and related | ||
information to the board for the purpose of determining: | ||
(1) the average cost per square foot, adjusted for | ||
inflation for the region of the state in which the project is | ||
located; and | ||
(2) the average cost per student for each junior | ||
college district. | ||
(b) The board, in consultation with the governing boards of | ||
the state's junior college districts, shall prescribe the form, | ||
manner, and times of reports required under this section. | ||
(c) The board shall compile the information reported under | ||
Subsection (a) for all junior college districts and periodically | ||
report its findings to the districts. The board and each junior | ||
college district shall post the board's findings on each respective | ||
entity's Internet website. | ||
(d) The board shall adopt rules for the administration of | ||
this section. | ||
(e) In administering this section, the board shall attempt | ||
to avoid duplicating other reporting requirements applicable to | ||
junior college districts. | ||
SECTION 5.02. Chapter 140, Local Government Code, is | ||
amended by adding Section 140.008 to read as follows: | ||
Sec. 140.008. ANNUAL FINANCIAL REPORT; DEBT INFORMATION. | ||
(a) In this section: | ||
(1) "Debt obligation" means an issued public security, | ||
as defined by Section 1201.002, Government Code. | ||
(2) "Political subdivision" means a county, | ||
municipality, school district, junior college district, other | ||
special district, or other subdivision of state government. | ||
(b) A political subdivision shall prepare an annual | ||
financial report that includes: | ||
(1) financial information for each fund subject to the | ||
authority of the governing body of the political subdivision during | ||
the fiscal year, including: | ||
(A) the total receipts of the fund, itemized by | ||
source of revenue, including taxes, assessments, service charges, | ||
grants of state money, gifts, or other general sources from which | ||
funds are derived; | ||
(B) the total disbursements of the fund, itemized | ||
by the nature of the expenditure; | ||
(C) the balance in the fund as of the last day of | ||
the fiscal year; and | ||
(D) any other information required by law to be | ||
included by the political subdivision in an annual financial report | ||
or comparable annual financial statement, exhibit, or report; and | ||
(2) then-current debt obligation information for the | ||
political subdivision that must state: | ||
(A) as a total amount and as a per capita amount: | ||
(i) the amount of all authorized debt | ||
obligations; | ||
(ii) the principal of all outstanding debt | ||
obligations; | ||
(iii) the principal of each outstanding | ||
debt obligation; | ||
(iv) the combined principal and interest | ||
required to pay all outstanding debt obligations on time and in | ||
full; and | ||
(v) the combined principal and interest | ||
required to pay each outstanding debt obligation on time and in | ||
full; and | ||
(B) for each debt obligation: | ||
(i) the issued and unissued amount; | ||
(ii) the spent and unspent amount; | ||
(iii) the maturity date; and | ||
(iv) the stated purpose for which the debt | ||
obligation was authorized. | ||
(c) The governing body of a political subdivision shall take | ||
action to ensure that: | ||
(1) the political subdivision's annual financial | ||
report is made available for inspection by any person and is posted | ||
continuously on the political subdivision's Internet website; and | ||
(2) the contact information for the main office of the | ||
political subdivision is continuously posted on the website, | ||
including the physical address, the mailing address, the main | ||
telephone number, and an e-mail address. | ||
(d) A political subdivision shall maintain an Internet | ||
website to comply with this section. | ||
SECTION 5.03. Section 140.008, Local Government Code, as | ||
added by this article, applies only to an annual financial report | ||
for a fiscal year ending on or after the effective date of this | ||
article. An annual financial report for a fiscal year ending before | ||
the effective date of this article is governed by the law in effect | ||
when the fiscal year ended, and the former law is continued in | ||
effect for that purpose. | ||
SECTION 5.04. This article takes effect September, 1, 2013. | ||
ARTICLE 6. EFFECTIVE DATE | ||
SECTION 6.01. Except as otherwise provided by this Act: | ||
(1) this Act takes effect immediately if it receives a | ||
vote of two-thirds of all the members elected to each house, as | ||
provided by Section 39, Article III, Texas Constitution; and | ||
(2) if this Act does not receive the vote necessary for | ||
immediate effect, this Act takes effect September 1, 2013. |