88R4112 KBB-D     By: Howard H.B. No. 3927       A BILL TO BE ENTITLED   AN ACT   relating to reports by the Legislative Budget Board regarding the   General Appropriations Act and other fiscal actions taken by the   legislature and each general appropriations bill proposed by the   legislature.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Chapter 322, Government Code, is amended by   adding Sections 322.025 and 322.026 to read as follows:          Sec. 322.025.  REPORT ON FISCAL ACTIONS OF LEGISLATURE. (a)   Not later than April 1 of each even-numbered year, or as soon   thereafter as practicable, the board shall submit to the   legislature and post on the board's Internet website a biennial   report on the General Appropriations Act passed and other fiscal   actions taken by the current legislature to provide contextual   information about the structure, operation, and fiscal condition of   the government of this state.          (b)  The report must include:                (1)  a summary of the overall fiscal condition of this   state before the passage of the General Appropriations Act;                (2)  an overview of the General Appropriations Act,   including an overview of the major revenue sources and funds;                (3)  an examination of economic indicators for this   state and the United States for the state fiscal biennium in which   the report is made;                (4)  a highlight of legislation passed that may have a   significant fiscal effect on the economy of this state; and                (5)  a summary of each function of the government of   this state and a comprehensive description of programs and services   funded by the legislature.          Sec. 322.026.  REPORT ON GENERAL APPROPRIATIONS BILL. (a)   The board shall submit to the legislature and post on the board's   Internet website a summary of each version of the general   appropriations bill filed in either house of the legislature during   a legislative session as soon as practicable after it is filed.          (b)  The report must include:                (1)  an overview of the general appropriations bill;                (2)  the amount of appropriations proposed for the next   state fiscal biennium compared to the current state fiscal   biennium, in total and disaggregated by each method of finance for   each article of the general appropriations bill;                (3)  highlights of major funding items, significant   policy, or fiscal issues across this state;                (4)  significant factors affecting the general   appropriations bill;                (5)  an explanation of how the appropriations made for   the current state fiscal biennium have been adjusted for the next   state fiscal biennium;                (6)  an overview of the total appropriations in each   article of the general appropriations bill by agency or   institution, including estimated and budgeted expenditures for the   current state fiscal biennium and recommended appropriations for   the next state fiscal biennium;                (7)  a guide to the general appropriations bill for   first-time readers; and                (8)  a comparison between the current version and the   preceding version, if any, of the general appropriations bill.          SECTION 2.  This Act takes effect September 1, 2023.