Relating to the creation and duties of the unfunded mandates interagency work group.

SB 73 creates an interagency work group to track unfunded mandates affecting local governments in Texas. The group, composed of state auditors, budget officials, and legislative appointees, must publish an annual advisory list by September 1 identifying mandates requiring local spending without state reimbursement. This list removes mandates later reimbursed and adds those previously funded but not reimbursed in recent sessions. The bill directly affects cities, counties, and other local entities bearing costs from state-mandated programs. It does not change existing mandates or provide funding, only establishing a tracking mechanism.