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
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  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 [after the 5th day of September and not later
  than the 10th day of September of the calendar year following the
  calendar year of the payment made under Subdivision (1)].
         (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 [after the 5th day of September and not later
  than the 10th day of September of the calendar year following the
  calendar year of the payment made under Subdivision (1)].
         (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 [Except as provided by Subsection (c)(8) or
  (d)(3), any previously] unpaid additional funds from prior fiscal
  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.
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