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