SB 980

relating to the reporting of proceeds and property from asset
forfeiture proceedings under the Code of Criminal Procedure.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1.  Article 59.06(g)(1), Code of Criminal Procedure,
(1)  All law enforcement agencies and attorneys
representing the state who receive proceeds or property under this
chapter shall account for the seizure, forfeiture, receipt, and
specific expenditure of all the proceeds and property in an audit,
which is to be performed annually by the commissioners court or
governing body of a municipality, as appropriate.  The annual
period of the audit for a law enforcement agency is the fiscal year
of the appropriate county or municipality and the annual period for
an attorney representing the state is the state fiscal year.  The
audit must be completed on a form provided by the attorney general
and must include a detailed report and explanation of all
expenditures, including salaries and overtime pay, officer
training, investigative equipment and supplies, and other items.
The audit must also include a detailed report that itemizes all
seizures of proceeds and property under this chapter and that
indicates the date on which the proceeds or property was seized, the
amount of any liquid assets seized,  a description of any non-liquid
assets seized, and a description of the final disposition of the
proceeds or property.  Certified copies of the audit shall be
delivered by the law enforcement agency or attorney representing
the state to the attorney general not later than the 60th day after
the date on which the annual period that is the subject of the audit
SECTION 2.  The change in law made by this Act in amending
Article 59.06(g)(1), Code of Criminal Procedure, applies to any
audit performed under that subdivision on or after the effective
SECTION 3.  This Act takes effect September 1, 2025.