reglab/housing_qa huggingface dataset:
TX Loc Govt Code § 111.0708 (2021)
2021 Texas Statutes|Local Government Code|Title 4 - Finances|Subtitle B - County Finances|Chapter 111 - County Budget|Subchapter C. Alternate Method of Budget Preparation in Counties With Population of More Than 125,000|Section 111.0708. Pledging Revenue as Security for Bonds and Other Obligations

Sec. 111.0708.  PLEDGING REVENUE AS SECURITY FOR BONDS AND OTHER OBLIGATIONS.  In preparing a county budget, a county may secure county bonds or other obligations by pledging for the term of the bonds or other obligations:(1)  any security authorized by law;  or(2)  any revenue or receipts obtained by the county from the levy of a state tax if the state is required to pay the county the proceeds or receipts from the tax.|Added by Acts 1997, 75th Leg., ch. 1197, Sec. 8, eff. June 20, 1997.|
TX Loc Govt Code § 111.0709 (2021)
2021 Texas Statutes|Local Government Code|Title 4 - Finances|Subtitle B - County Finances|Chapter 111 - County Budget|Subchapter C. Alternate Method of Budget Preparation in Counties With Population of More Than 125,000|Section 111.0709. Changes in Budget for County Purposes

Sec. 111.0709.  CHANGES IN BUDGET FOR COUNTY PURPOSES.  This subchapter does not prevent the commissioners court from making changes in the budget for county purposes.|Added by Acts 1997, 75th Leg., ch. 1197, Sec. 8, eff. June 20, 1997.|
TX Loc Govt Code § 111.071 (2021)
2021 Texas Statutes|Local Government Code|Title 4 - Finances|Subtitle B - County Finances|Chapter 111 - County Budget|Subchapter C. Alternate Method of Budget Preparation in Counties With Population of More Than 125,000|Section 111.071. Budget Officer's Assistance to Commissioners Court

Sec. 111.071.  BUDGET OFFICER'S ASSISTANCE TO COMMISSIONERS COURT.  The budget officer may assist the commissioners court in the performance of the court's duties relating to the efficiency and effectiveness of county operations.|Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.|
TX Loc Govt Code § 111.072 (2021)
2021 Texas Statutes|Local Government Code|Title 4 - Finances|Subtitle B - County Finances|Chapter 111 - County Budget|Subchapter C. Alternate Method of Budget Preparation in Counties With Population of More Than 125,000|Section 111.072. Duties Retained by County Auditor

Sec. 111.072.  DUTIES RETAINED BY COUNTY AUDITOR.  The duties given under Subchapter B to the county auditor that are not expressly conferred by this subchapter on the budget officer remain duties of the county auditor.|Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.|
TX Loc Govt Code § 111.073 (2021)
2021 Texas Statutes|Local Government Code|Title 4 - Finances|Subtitle B - County Finances|Chapter 111 - County Budget|Subchapter C. Alternate Method of Budget Preparation in Counties With Population of More Than 125,000|Section 111.073. Employment of Personnel

Sec. 111.073.  EMPLOYMENT OF PERSONNEL.  The commissioners court may employ personnel necessary to assist the budget officer in the performance of the duties of that office.|Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.|
TX Loc Govt Code § 111.074 (2021)
2021 Texas Statutes|Local Government Code|Title 4 - Finances|Subtitle B - County Finances|Chapter 111 - County Budget|Subchapter C. Alternate Method of Budget Preparation in Counties With Population of More Than 125,000|Section 111.074. Limitation on Budget of County Auditor

Sec. 111.074.  LIMITATION ON BUDGET OF COUNTY AUDITOR.  An increase from one fiscal year to the next in the amount budgeted for expenses of the county auditor's office or the salary of an assistant auditor shall not exceed five (5) percent without approval of the commissioners court.|Added by Acts 1991, 72nd Leg., ch. 600, Sec. 5, eff. June 15, 1991;  Acts 1991, 72nd Leg., ch. 739, Sec. 3, eff. Aug. 26, 1991.|
TX Loc Govt Code § 111.075 (2021)
2021 Texas Statutes|Local Government Code|Title 4 - Finances|Subtitle B - County Finances|Chapter 111 - County Budget|Subchapter C. Alternate Method of Budget Preparation in Counties With Population of More Than 125,000|Section 111.075. Reserve Item

Sec. 111.075.  RESERVE ITEM.  Notwithstanding any other provision of this subchapter, a county may establish in the budget a reserve or contingency item.  The item must be included in the itemized budget under Section 111.063(a) in the same manner as a project for which an appropriation is established in the budget.|Added by Acts 2003, 78th Leg., ch. 301, Sec. 7, eff. Sept. 1, 2003.|
TX Loc Govt Code § 111.091 (2021)
2021 Texas Statutes|Local Government Code|Title 4 - Finances|Subtitle B - County Finances|Chapter 111 - County Budget|Subchapter D. Budget Appropriations|Section 111.091. Appropriation Accounts

Sec. 111.091.  APPROPRIATION ACCOUNTS.  (a)  On the adoption and certification of a general or special county budget, the county auditor shall open an appropriation account for each main budgeted or special item in the budget.(b)  The county auditor shall enter to an appropriation account each warrant drawn against that appropriation.(c)  The county auditor periodically shall inform the commissioners court of the condition of the appropriation accounts.|Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.|
TX Loc Govt Code § 111.092 (2021)
2021 Texas Statutes|Local Government Code|Title 4 - Finances|Subtitle B - County Finances|Chapter 111 - County Budget|Subchapter D. Budget Appropriations|Section 111.092. Departmental Expenses Not to Exceed Appropriations

Sec. 111.092.  DEPARTMENTAL EXPENSES NOT TO EXCEED APPROPRIATIONS.  The county auditor shall oversee the warrant process to ensure that the expenses of any department do not exceed the budget appropriations for that department.|Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.|
TX Loc Govt Code § 111.093 (2021)
2021 Texas Statutes|Local Government Code|Title 4 - Finances|Subtitle B - County Finances|Chapter 111 - County Budget|Subchapter D. Budget Appropriations|Section 111.093. Appropriations for Purchases, Contracts, Salaries, or Labor Expenses in County With Population of More Than 225,000

Sec. 111.093.  APPROPRIATIONS FOR PURCHASES, CONTRACTS, SALARIES, OR LABOR EXPENSES IN COUNTY WITH POPULATION OF MORE THAN 225,000.  (a)  This section applies only to a county with a population of more than 225,000.(b)  The county auditor shall charge all purchase orders, requisitions, contracts, and salary and labor allowances to the appropriation accounts.(c)  A requisition issued or a contract for work, labor, services, or materials and supplies that is entered into in the manner provided by law by a proper authority is not binding until the county auditor certifies that the budget contains an ample provision for the obligation and that funds are or will be available to pay the obligation when due.(d)  The amount allocated in the budget for a purchase order, requisition, contract, special purpose, or salary or labor account may not be allocated for any other purpose unless an unexpended balance remains in the account after full discharge of the obligation or unless the requisition, contract, or allocation is canceled in writing by the commissioners court or a county officer for a valid reason.|Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.|
TX Loc Govt Code § 111.094 (2021)
2021 Texas Statutes|Local Government Code|Title 4 - Finances|Subtitle B - County Finances|Chapter 111 - County Budget|Subchapter D. Budget Appropriations|Section 111.094. Itemized Budget

Sec. 111.094.  ITEMIZED BUDGET.  The commissioners court in preparing the county budget shall determine the amount of county funds to be spent for the juvenile probation department in the county budget.|Added by Acts 1997, 75th Leg., ch. 1197, Sec. 9, eff. June 20, 1997.|
TX Loc Govt Code § 111.095 (2021)
2021 Texas Statutes|Local Government Code|Title 4 - Finances|Subtitle B - County Finances|Chapter 111 - County Budget|Subchapter D. Budget Appropriations|Section 111.095. Special Funds

Sec. 111.095.  SPECIAL FUNDS.  (a)  This section shall apply to all funds maintained and controlled by a county tax assessor-collector that are not included in the county budget.(b)  At least 60 days before the first day of the county's fiscal year, the county tax assessor-collector shall prepare a budget for the expenditure of the funds during that fiscal year and file a copy of that budget with the county budget officer.  The county budget officer shall make a copy of the budget filed with the budget officer available to the public at all reasonable times.  The budget filed with the county budget officer is not subject to approval by the commissioners court of the county, but any member of the public is entitled to speak for or against the budget during the county's budget process.  Funds in the accounts under this section may be spent only in compliance with the budget filed with the county budget officer under this subsection.(c)  Funds in the accounts under this section may not be used to supplement the salary or cover the personal expenses of the county tax assessor-collector.(d)  The provisions of this section are cumulative with the provisions of other statutes pertaining to county funds.|Added by Acts 2001, 77th Leg., ch. 938, Sec. 4, eff. Sept. 1, 2001.|
TX Loc Govt Code § 111.096 (2021)
2021 Texas Statutes|Local Government Code|Title 4 - Finances|Subtitle B - County Finances|Chapter 111 - County Budget|Subchapter D. Budget Appropriations|Section 111.096. Budgeted Positions for Judiciary

Sec. 111.096.  BUDGETED POSITIONS FOR JUDICIARY.  Notwithstanding any other law, the commissioners court in preparing the county budget for a fiscal year shall determine the number of any additional positions authorized under Section 75.401, Government Code, to be included in the budget and the maximum compensation for those positions.|Added by Acts 2017, 85th Leg., R.S., Ch. 1110 (H.B. 4104), Sec. 1, eff. September 1, 2017.|
TX Loc Govt Code § 112.001 (2021)
2021 Texas Statutes|Local Government Code|Title 4 - Finances|Subtitle B - County Finances|Chapter 112 - County Financial Accounting|Subchapter A. General Provisions|Section 112.001. Accounting System in County With County Auditor and Population of Less Than 190,000

Sec. 112.001.  ACCOUNTING SYSTEM IN COUNTY WITH COUNTY AUDITOR AND POPULATION OF LESS THAN 190,000.  In a county with a population of less than 190,000, the county auditor may adopt and enforce regulations, not inconsistent with law or with a rule adopted under Section 112.003, that the auditor considers necessary for the speedy and proper collecting, checking, and accounting of the revenues and other funds and fees that belong to the county.|Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.|
TX Loc Govt Code § 112.002 (2021)
2021 Texas Statutes|Local Government Code|Title 4 - Finances|Subtitle B - County Finances|Chapter 112 - County Financial Accounting|Subchapter A. General Provisions|Section 112.002. Accounting System in County With County Auditor and Population of 190,000 or More

Sec. 112.002.  ACCOUNTING SYSTEM IN COUNTY WITH COUNTY AUDITOR AND POPULATION OF 190,000 OR MORE.  (a)  In a county with a population of 190,000 or more, the county auditor shall prescribe the system of accounting for the county.(b)  The county auditor may adopt and enforce regulations, not inconsistent with law or with a rule adopted under Section 112.003, that the auditor considers necessary for the speedy and proper collecting, checking, and accounting of the revenues and other funds and fees that belong to the county or to a person for whom a district clerk, district attorney, county officer, or precinct officer has made a collection or for whose use or benefit the officer holds or has received funds.(c)  A regulation adopted under this section may not be inconsistent with generally accepted accounting principles as established by the Governmental Accounting Standards Board.|Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1999, 76th Leg., ch. 761, Sec. 1, eff. Aug. 30, 1999.Amended by: Acts 2007, 80th Leg., R.S., Ch. 1224 (H.B. 2365), Sec. 3, eff. June 15, 2007.Acts 2017, 85th Leg., R.S., Ch. 1047 (H.B. 1930), Sec. 2, eff. June 15, 2017.|
TX Loc Govt Code § 112.003 (2021)
2021 Texas Statutes|Local Government Code|Title 4 - Finances|Subtitle B - County Finances|Chapter 112 - County Financial Accounting|Subchapter A. General Provisions|Section 112.003. Comptroller's Authority to Prescribe Forms and Determine Manner of Stating Accounts; Uniform Chart of Accounts

Sec. 112.003.  COMPTROLLER'S AUTHORITY TO PRESCRIBE FORMS AND DETERMINE MANNER OF STATING ACCOUNTS;  UNIFORM CHART OF ACCOUNTS.  (a)  The comptroller of public accounts shall prescribe and prepare the forms to be used by county officials in the collection of county revenue, funds, fees, and other money and in the disbursement of funds.  The comptroller shall prescribe the manner of keeping and stating the accounts of the officials.(b)  A county may use the uniform chart of accounts developed and recommended by the Texas County Financial Data Advisory Committee and implemented by the comptroller in reporting financial data or other pertinent information to the state.|Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 2001, 77th Leg., ch. 676, Sec. 1, eff. Sept. 1, 2001.|
TX Loc Govt Code § 112.004 (2021)
2021 Texas Statutes|Local Government Code|Title 4 - Finances|Subtitle B - County Finances|Chapter 112 - County Financial Accounting|Subchapter A. General Provisions|Section 112.004. Accounts Kept for Officers by County Clerk

Sec. 112.004.  ACCOUNTS KEPT FOR OFFICERS BY COUNTY CLERK.  (a)  This section applies only to a county that does not have the office of county auditor.(b)  The county clerk shall keep in the county finance ledger an account for each officer of the county, district, or state who is authorized or required by law to receive or collect money or other property that is intended for the use of the county or that belongs to the county.  At the top of each page in an officer's account, the clerk shall state the name of the officer and the title of the office.(c)  The clerk shall keep any other accounts necessary to carry out the purposes of this subtitle and shall conveniently index the accounts.(d)  The clerk shall enter items daily in the proper accounts.(e)  Every financial report and voucher must be filed with the clerk, who shall effectively preserve the report or voucher and note it briefly in the proper account.(f)  The clerk shall balance each account maintained under this section.|Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.|
TX Loc Govt Code § 112.005 (2021)
2021 Texas Statutes|Local Government Code|Title 4 - Finances|Subtitle B - County Finances|Chapter 112 - County Financial Accounting|Subchapter A. General Provisions|Section 112.005. Accounts Kept for Officers by County Auditor

Sec. 112.005.  ACCOUNTS KEPT FOR OFFICERS BY COUNTY AUDITOR.  (a)  The county auditor shall maintain an account for each county, district, or state officer authorized or required by law to receive or collect money or other property that is intended for the use of the county or that belongs to the county.(b)  In the account, the auditor shall detail the items of indebtedness charged against that officer and the manner of discharging the indebtedness.(c)  The auditor shall require each person who receives money that belongs to the county or who has responsibility for the disposition or management of any property of the county to render statements to the auditor.|Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.|
TX Loc Govt Code § 112.006 (2021)
2021 Texas Statutes|Local Government Code|Title 4 - Finances|Subtitle B - County Finances|Chapter 112 - County Financial Accounting|Subchapter A. General Provisions|Section 112.006. General Oversight Authority of County Auditor

Sec. 112.006.  GENERAL OVERSIGHT AUTHORITY OF COUNTY AUDITOR.  (a)  The county auditor has general oversight of the books and records of a county, district, or state officer authorized or required by law to receive or collect money or other property that is intended for the use of the county or that belongs to the county.(b)  The county auditor shall see to the strict enforcement of the law governing county finances.|Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.|
TX Loc Govt Code § 112.007 (2021)
2021 Texas Statutes|Local Government Code|Title 4 - Finances|Subtitle B - County Finances|Chapter 112 - County Financial Accounting|Subchapter A. General Provisions|Section 112.007. County Auditor's Records of County Financial Transactions

Sec. 112.007.  COUNTY AUDITOR'S RECORDS OF COUNTY FINANCIAL TRANSACTIONS.  The county auditor shall keep a general set of records to show all the transactions of the county relating to accounts, contracts, indebtedness of the county, and county receipts and disbursements.|Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.|
TX Loc Govt Code § 112.009 (2021)
2021 Texas Statutes|Local Government Code|Title 4 - Finances|Subtitle B - County Finances|Chapter 112 - County Financial Accounting|Subchapter A. General Provisions|Section 112.009. County Auditor Performing Duties Instead of County Clerk

Sec. 112.009.  COUNTY AUDITOR PERFORMING DUTIES INSTEAD OF COUNTY CLERK.  If a duty imposed by this subtitle on the county auditor is the same or nearly the same as a duty imposed by law on the county clerk, the county clerk is relieved of the duty.|Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.|
TX Loc Govt Code § 112.010 (2021)
2021 Texas Statutes|Local Government Code|Title 4 - Finances|Subtitle B - County Finances|Chapter 112 - County Financial Accounting|Subchapter A. General Provisions|Section 112.010. County Fiscal Year

Sec. 112.010.  COUNTY FISCAL YEAR.  (a)  The county fiscal year is the calendar year unless the commissioners court of the county adopts a different fiscal year as provided by Subsection (b) or (c).(b)  At a regular meeting, the commissioners court of a county may by order adopt as the county fiscal year a one-year period that begins on October 1 of each year.(c)  At a regular meeting, the commissioners court of a county with a population of 3.3 million or more may by order adopt as the county fiscal year a one-year period that begins on October 1 or March 1 of each year.  In the order, the commissioners court may provide for the transition from one fiscal year to another by designating an interim fiscal year that may be longer or shorter than a 12-month period.(d)  The commissioners court of a county that has adopted a fiscal year under Subsection (b) or (c) may, by order adopted at a regular meeting, revert to a fiscal year that is the calendar year.(e)  If a law prescribes a certain date or month each year for an action relating to a county budget and the law is based on the assumption that the county fiscal year corresponds to the calendar year, in a county that has a fiscal year other than the calendar year the law shall be construed as prescribing a date or month that bears the same relationship to the beginning of the fiscal year that the specified date or month bears to January 1.|Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 2001, 77th Leg., ch. 669, Sec. 49, eff. Sept. 1, 2001.|
TX Loc Govt Code § 112.031 (2021)
2021 Texas Statutes|Local Government Code|Title 4 - Finances|Subtitle B - County Finances|Chapter 112 - County Financial Accounting|Subchapter B. Tax Accounts and Records|Section 112.031. Account for Tax Assessor-Collector

Sec. 112.031.  ACCOUNT FOR TAX ASSESSOR-COLLECTOR.  In keeping an account for the county tax assessor-collector, the county clerk must:(1)  keep a separate account for each separate fund on the tax rolls;(2)  state in each separate account the name of the tax assessor-collector, the character of the fund entered on the tax rolls, and the year for which the tax is assessed;  and(3)  keep separate and distinct the taxes assessed for each year.|Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.|
TX Loc Govt Code § 112.032 (2021)
2021 Texas Statutes|Local Government Code|Title 4 - Finances|Subtitle B - County Finances|Chapter 112 - County Financial Accounting|Subchapter B. Tax Accounts and Records|Section 112.032. Receipt for Tax Rolls; Credits

Sec. 112.032.  RECEIPT FOR TAX ROLLS;  CREDITS.  (a)  When the tax rolls are ready for delivery to the tax assessor-collector, the court or officer that has control of the tax rolls shall obtain a written receipt from the tax assessor-collector for the rolls.(b)  The receipt must specify the amount assessed and due to the county as listed on the tax rolls and shall state separately the amount assessed to each fund.(c)  The court or officer shall deliver the receipt to the county clerk, who shall charge in the proper account in the county finance records the tax assessor-collector with the amount stated in the receipt.  Those amounts shall be treated as debts owed to the county by the tax assessor-collector.(d)  The tax assessor-collector shall discharge the indebtedness within the time prescribed by law by filing receipts with the county clerk for the discharged indebtedness as follows:(1)  the commission due to the tax assessor-collector;(2)  proper vouchers for any amount that the tax assessor-collector is required to pay out of money on hand;  and(3)  the county treasurer's receipt for the money paid into the treasury.|Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.|
TX Loc Govt Code § 112.033 (2021)
2021 Texas Statutes|Local Government Code|Title 4 - Finances|Subtitle B - County Finances|Chapter 112 - County Financial Accounting|Subchapter B. Tax Accounts and Records|Section 112.033. Indigent and Delinquent Tax Lists

Sec. 112.033.  INDIGENT AND DELINQUENT TAX LISTS.  (a)  The tax assessor-collector shall make separate lists of indigent and delinquent taxpayers.  Each list must show the name of the taxpayer and the amount owed.(b)  The commissioners court shall carefully examine each list and shall, by an order entered on the minutes of the court, state the names of the taxpayers and the amounts that are judged uncollectible.(c)  After the order has been made and entered, the tax assessor-collector is entitled to be credited with the amounts judged uncollectible in the proper accounts in the county finance records.|Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.|
TX Loc Govt Code § 112.034 (2021)
2021 Texas Statutes|Local Government Code|Title 4 - Finances|Subtitle B - County Finances|Chapter 112 - County Financial Accounting|Subchapter B. Tax Accounts and Records|Section 112.034. Delivery of Tax Rolls to Successor

Sec. 112.034.  DELIVERY OF TAX ROLLS TO SUCCESSOR.  (a)  On leaving office, the outgoing tax assessor-collector shall deliver the tax rolls in that officer's possession to the successor officer.  The successor officer shall give to the outgoing tax assessor-collector a written receipt for the amount of taxes owed on those rolls.(b)  The receipt must specify the amount of each fund and each year separately and must also indicate the amount due on the indigent and delinquent taxpayer lists.(c)  The outgoing tax assessor-collector shall deliver the receipts to the county clerk, who shall enter those allowed by the commissioners court to the credit of the officer who presents them.  The clerk shall charge the credited amounts to the successor officer in the proper accounts.|Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.|