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A BILL TO BE ENTITLED
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AN ACT
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relating to a report on local government operations prepared by the |
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comptroller. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter B, Chapter 403, Government Code, is |
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amended by adding Section 403.03056 to read as follows: |
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Sec. 403.03056. LOCAL GOVERNMENT OPERATIONS REPORT. (a) In |
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this section, "local government" means a municipality, county, |
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school district, hospital district, special-purpose district, or |
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other political subdivision of this state. |
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(b) The comptroller shall prepare and deliver to the |
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governor, the lieutenant governor, and each member of the |
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legislature a report of local government operations that includes, |
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for each local government in this state: |
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(1) a compilation of the local government's financial |
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data, including: |
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(A) total revenue in the previous fiscal year; |
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(B) total expenditures in the previous fiscal |
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year; |
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(C) pension liability, if applicable; |
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(D) tax-supported debt; |
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(E) revenue-supported debt; |
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(F) if the local government is a municipality, |
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county, or school district, debt per capita; |
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(G) lease-purchase obligations; and |
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(H) certificates of obligation; |
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(2) the statutory or constitutional authority for: |
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(A) establishing the local government; and |
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(B) the local government's taxing or assessment |
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authority, as applicable; |
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(3) the local government's method of governance, |
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including the method by which the governing body of the local |
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government is appointed or elected; and |
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(4) the year and method by which the local government |
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was established. |
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(c) Not later than December 31 of each year ending in five |
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and zero, the comptroller shall: |
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(1) deliver the report to the governor, the lieutenant |
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governor, and each member of the legislature; and |
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(2) post the report on the comptroller's website. |
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(d) The comptroller may request information related to the |
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report from a local government, and the local government shall |
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comply with that request. |
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(e) Notwithstanding Subsection (c), the comptroller: |
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(1) shall prepare, deliver, and post the initial |
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report not later than December 31, 2019; and |
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(2) is not required to prepare, deliver, or post a |
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report in 2020. |
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(f) This subsection and Subsection (e) expire August 31, |
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2023. |
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SECTION 2. This Act takes effect September 1, 2015. |