Adopted Sections An agency may take final action on a section 30 days after a proposal has been published in the Texas Register. The section becomes effective 20 days after the agency files the correct document with the Texas Register, unless a later date is specified or unless a federal statute or regulation requires implementation of the action on shorter notice. If an agency adopts the section without any changes to the proposed text, only the preamble of the notice and statement of legal authority will be published. If an agency adopts the section with changes to the proposed text, the proposal will be republished with the changes. TITLE 22. EXAMINING BOARDS Part XXII. Texas State Board of Public Accountancy Chapter 501. Professional Standards Other Responsibilities and Practices 22 TAC sec.501.46 The Texas State Board of Public Accountancy adopts an amendment to sec.501. 46, without changes to the proposed text as published in the August 20, 1993, issue of the Texas Register, (18 TexReg 5562). As a result of enforcing this section, the rule will be more accurate and precise because it sets forth additional references to other relevant statutes. The amendment sets forth citations to other statutes which govern proprietorships, corporations, partnerships, limited liability companies, registered limited liability partnerships, and professional corporations. No comments were received regarding adoption of the rule. The amendment is adopted under Texas Civil Statutes, Article 41a-1, sec.6(a), which provide the Texas State Board of Public Accountancy with the authority to promulgate rules regarding form of practice. This agency hereby certifies that the rule as adopted has been reviewed by legal counsel and found to be a valid exercise of the agency's legal authority. Issued in Austin, Texas, on September 28, 1993. TRD-9329560 William Treacy Executive Director Texas State Board of Public Accountancy Effective date: October 20, 1993 Proposal publication date: August 20, 1993 For further information, please call: (512) 505-7066 22 TAC sec.501.49 The Texas State Board of Public Accountancy adopts an amendment to sec.501. 49, without changes to the proposed text as published in the August 20, 1993, issue of the Texas Register (18 TexReg 5563). As a result of enforcing this section, the rule will have the board's current address. The public will be able to address complaints to the new address of the board. No comments were received regarding adoption of the rule. The amendment is adopted under Texas Civil Statutes, Article 41a-1, sec.6(a), which provide the Texas State Board of Public Accountancy with the authority to promulgate rules regarding form of practice. This agency hereby certifies that the rule as adopted has been reviewed by legal counsel and found to be a valid exercise of the agency's legal authority. Issued in Austin, Texas, on September 28, 1993. TRD-9329561 William Treacy Executive Director Texas State Board of Public Accountancy Effective date: October 20, 1993 Proposal publication date: August 20, 1993 For further information, please call: (512) 505-7066 Chapter 505. The Board 22 TAC sec.505.1 The Texas State Board of Public Accountancy adopts an amendment to sec.505. 1, without changes to the proposed text as published in the August 20, 1993, issue of the Texas Register, (18 TexReg 5563). As a result of enforcing this section, the rule will have the board's current address. The rule reflects the reality of the location of the board's new offices. No comments were received regarding adoption of the rule. The amendment is adopted under Texas Civil Statutes, Article 41a-1, sec.6(a), which provide the Texas State Board of Public Accountancy with the authority to promulgate rules regarding the headquarters of the board. This agency hereby certifies that the rule as adopted has been reviewed by legal counsel and found to be a valid exercise of the agency's legal authority. Issued in Austin, Texas, on September 29, 1993. TRD-9329563 William Treacy Executive Director Texas State Board of Public Accountancy Effective date: October 20, 1993 Proposal publication date: August 20, 1993 For further information, please call: (512) 505-7066 22 TAC sec.505.10 The Texas State Board of Public Accountancy adopts an amendment to sec.505. 10, without changes to the proposed text as published in the July 27, 1993, issue of the Texas Register , (18 TexReg 4923). As a result of enforcing this section, there will be greater efficiency and effectiveness of the board's standing committees. The amendment merges the functions and responsibilities of the licensee and education committee and the sponsor compliance committee. The new committee will be called the continuing professional education committee. The amendment changes the name of the examination committee to the qualifications committee and expands its area of responsibility to include not only examinations but also educational qualifications and work experience requirements for CPA candidates. No comments were received regarding adoption of the rule. The amendment is adopted under Texas Civil Statutes, Article 41a-1, sec.6(a), which provide the Texas State Board of Public Accountancy with the authority to promulgate rules regarding board committees. This agency hereby certifies that the rule as adopted has been reviewed by legal counsel and found to be a valid exercise of the agency's legal authority. Issued in Austin, Texas, on September 28, 1993. TRD-9329572 William Treacy Executive Director Texas State Board of Public Accountancy Effective date: October 20, 1993 Proposal publication date: July 27, 1993 For further information, please call: (512) 505-7066 Chapter 511. Certification as CPA CPA Examination 22 TAC sec.511.72 The Texas State Board of Public Accountancy adopts an amendment to sec.511. 72, with changes to the proposed text as published in the July 27, 1993, issue of the Texas Register (18 TexReg 4924). The changes are the insertion of "Through the November 1993 examination" in subsection (a) and the moving of "This subsection expires December 1, 1993" from the end of subsection (a) to the beginning of subsection (a). The amendment to the rule tracks the new subjects on the reformatted uniform CPA examination which is available after May, 1994, and gives an expiration date to the old examination. As a result of enforcing this section, the board will use the new subjects on the reformatted uniform CPA examination available after May, 1994, from the American Institute of Certified Public Accountants. No comments were received concerning adoption of the rule. The amendment is adopted under Texas Civil Statutes, Article 41a-1, sec.6(a), which provide the Texas State Board of Public Accountancy with the authority to promulgate rules regarding examinations. sec.511.72. Uniform Examination -Subjects. (a) This subsection expires December 1, 1993. Through the November 1993 examination, the board shall utilize the uniform CPA examination available from the American Institute of Certified Public Accountants covering the following subjects: (1) auditing; (2) business law; (3) theory of accounts; and (4) accounting practice. (b) Beginning with the May 1994 examination, the board shall utilize the uniform CPA examination available from the American Institute of Certified Public Accountants covering the following subjects: (1) auditing; (2) business law and professional responsibilities; (3) accounting and reporting; and (4) financial accounting and reporting. This agency hereby certifies that the rule as adopted has been reviewed by legal counsel and found to be a valid exercise of the agency's legal authority. Issued in Austin, Texas, on September 28, 1993. TRD-9329575 William Treacy Executive Director Texas State Board of Public Accountancy Effective date: October 20, 1993 Proposal publication date: July 27, 1993 For further information, please call: (512) 505-7066 Chapter 527. Quality Review 22 TAC sec.527.4 The Texas State Board of Public Accountancy adopts an amendment to sec.527. 4, without changes to the proposed text as published in the July 27, 1993, issue of the Texas Register (18 TexReg 4925). As a result of enforcing this section, there will be more assurance that all CPA firms registered both before and after January 1, 1992, and performing accounting and/or auditing engagements will have a systematic review of their work product, producing a better-educated industry to provide the public with accounting services. The rule provides that new practice units registered with the Board after January 1, 1992, shall enroll in the quality review program of a sponsoring organization within one year of its licensing date. No comments were received regarding adoption of the rule. The amendment is adopted under Texas Civil Statutes, Article 41a-1, sec.6(a), which provide the Texas State Board of Public Accountancy with the authority to promulgate rules regarding quality review. This agency hereby certifies that the rule as adopted has been reviewed by legal counsel and found to be a valid exercise of the agency's legal authority. Issued in Austin, Texas, on September 28, 1993. TRD-9329576 William Treacy Executive Director Texas State Board of Public Accountancy Effective date: October 20, 1993 Proposal publication date: July 27, 1993 For further information, please call: (512) 505-7066 22 TAC sec.527.6 The Texas State Board of Public Accountancy adopts an amendment to sec.527. 6, without changes to the proposed text as published in the July 27, 1993, issue of the Texas Register (18 TexReg 4926). As a result of enforcing this section, there will be more assurance that CPAs properly report the results of their reviews to the board, producing a better- educated industry to provide the public with accounting services. CPAs must provide the board with a copy of the acceptance letter received from the sponsoring organizations after their first review, and if corrective action was required, the final acceptance letter. No comments were received regarding adoption of the rule. The amendment is adopted under Texas Civil Statutes, Article 41a-1, sec.6(a), which provide the Texas State Board of Public Accountancy with the authority to promulgate rules regarding quality review. This agency hereby certifies that the rule as adopted has been reviewed by legal counsel and found to be a valid exercise of the agency's legal authority. Issued in Austin, Texas, on September 28, 1993. TRD-9329562 William Treacy Executive Director Texas State Board of Public Accountancy Effective date: October 20, 1993 Proposal publication date: July 27, 1993 For further information, please call: (512) 505-7066 TITLE 37. PUBLIC SAFETY AND CORRECTIONS Part XI. Texas Juvenile Probation Commission Chapter 345. Community Corrections Assistance Program 37 TAC sec.345.2 The Texas Juvenile Probation Commission adopts an amendment to sec.345.2, without changes to the proposed text as published in the June 25, 1993, issue of the Texas Register (18 TexReg 4163). The section functions to ensure that a greater number of juvenile-age children are impacted by the allocation of the Community Corrections Assistance Fund. The section will provide the Commission with the authority to improve the effectiveness of juvenile services and provide alternatives to commitment of juveniles by providing financial aid to juvenile boards to establish and improve probation services. No comments were received regarding adoption of the section. The amendment is adopted under the Texas Human Resource Code, sec.sec.141.001, 141.041, and 141.042, which provides the Texas Juvenile Probation Commission with the authority to improve the effectiveness of juvenile services and provide alternatives to commitment of juveniles by providing financial aid to juvenile boards to establish and improve probation services and to adopt rules for these purposes. This agency hereby certifies that the rule as adopted has been reviewed by legal counsel and found to be a valid exercise of the agency's legal authority. Issued in Austin, Texas, on October 4, 1993. TRD-9329641 Bernard Licarione, Ph.D. Executive Director Texas Juvenile Probation Commission Effective date: October 21, 1993 Proposal publication date: June 25, 1993 For further information, please call: (512) 443-2001 TITLE 40. SOCIAL SERVICES AND ASSISTANCE Part I. Texas Department of Human Services Chapter 12. Special Nutrition Programs Child and Adult Care Food Program 40 TAC sec.sec.12.4, 12.7, 12.20, 12.26 The Texas Department of Human Services (DHS) adopts amendments to sec.sec.12.4, 12.7, 12.20, and 12.26, without changes to the proposed text as published in the July 2, 1993, issue of the Texas Register (18 TexReg 4291). Action is pending on the adoption of sec.12.3, which was proposed in the same issue of the Texas Register. The justification for the amendments is to establish fair and equitable standards for determining if an applicant can reasonably be expected to operate the Child and Adult Care Food Program (CACFP). The amendments will function by improving program efficiency and increasing program integrity. During the comment period, DHS received written comments on the proposal. DHS received comments from Child ,Inc.; Children's Nutrition Services; Nutriservice, Inc.; Youngcare, Inc.; and All Seasons Nutritional Services, Inc. A summary of the comments and DHS's responses follow. Several comments were received on sec.12.3 and these will be addressed when DHS adopts that section. Comment: Overall, commenters were in favor of the establishment of eligibility criteria for day care home sponsors and several commended DHS for its effort in developing the criteria. Response: DHS acknowledges and appreciates their comments. Comment: Several commenters provided comments related to possible procedures to implement the rules. In addition, three commenters addressed issues unrelated to this rule publication, including criteria related to appropriateness of staff for the function they perform, staff-to-facility ratios, and a prohibition against paying day care home monitors and recruiters on a "per-unit" basis. Response: DHS appreciates the suggestions regarding procedural implementation of the rules and will incorporate those suggestions as appropriate. It appears that the commenters based their comments on a mistaken impression of the content of the proposed rules as published, resulting in comments on requirements that were not published. Although DHS has received confirmation from the United States Department of Agriculture (USDA) that the development of eligibility criteria based on the areas addressed by the commenters is consistent with CACFP federal regulations, no such criteria have been developed for consideration at this time. Comment concerning sec.12.7(b): Two commenters expressed concern about the level of detail contained in this rule, questioning whether the DHS Board should approve rules without knowing of the procedures that will be developed to implement them. Response: DHS has determined that the rules as proposed are consistent with the criteria for rules published according to the Administrative Procedure and Act and the filing requirements to the Texas Register as well as internal DHS rule- making guidelines. Therefore, DHS is adopting the subsection as proposed. The amendments are adopted under the Human Resources Code, Title 2, Chapters 22 and 33, which provides the department with the authority to administer public and nutritional assistance programs. This agency hereby certifies that the rule as adopted has been reviewed by legal counsel and found to be a valid exercise of the agency's legal authority. Issued in Austin, Texas, on September 30, 1993. TRD-9329630 Nancy Murphy Section Manager, Policy and Document Support Texas Department of Human Services Effective date: October 20, 1993 Proposal publication date: July 2, 1993 For further information, please call: (512) 450-3765