reglab/statecodes huggingface dataset:
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 111 - County Budget › Subchapter A. Budget Preparation in Counties With Population of 225,000 or Less › Section 111.003. Annual Budget Required

Sec. 111.003.  ANNUAL BUDGET REQUIRED.  (a)  Not later than August 15, the county judge, assisted by the county auditor or county clerk, shall prepare a budget to cover all proposed expenditures of the county government for the succeeding fiscal year.
(b)  A proposed budget that will require raising more revenue from property taxes than in the previous year must contain a cover page with the following statement in 18-point or larger type:  "This budget will raise more total property taxes than last year's budget by (insert total dollar amount of increase and percentage increase), and of that amount (insert amount computed by multiplying the proposed tax rate by the value of new property added to the roll) is tax revenue to be raised from new property added to the tax roll this year."
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1989, 71st Leg., ch. 117, Sec. 1, eff. Sept. 1, 1989.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 924 (H.B. 3195), Sec. 7, eff. September 1, 2007.
Acts 2021, 87th Leg., R.S., Ch. 612 (S.B. 1357), Sec. 1, eff. June 14, 2021.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 111 - County Budget › Subchapter A. Budget Preparation in Counties With Population of 225,000 or Less › Section 111.004. Itemized Budget; Contents

Sec. 111.004.  ITEMIZED BUDGET;  CONTENTS.  (a)  The county judge shall itemize the budget to allow as clear a comparison as practicable between expenditures included in the proposed budget and actual expenditures for the same or similar purposes that were made for the preceding fiscal year.  The budget must show as definitely as possible each of the projects for which an appropriation is established in the budget and the estimated amount of money carried in the budget for each project.
(b)  The budget must contain a complete financial statement of the county that shows:
(1)  the outstanding obligations of the county;
(2)  the cash on hand to the credit of each fund of the county government;
(3)  the funds received from all sources during the preceding fiscal year;
(4)  the funds available from all sources during the ensuing fiscal year;
(5)  the estimated revenues available to cover the proposed budget;  and
(6)  the estimated tax rate required to cover the proposed budget.
(c)  In preparing the budget, the county judge shall estimate the revenue to be derived from taxes to be levied and collected in the succeeding fiscal year and shall include that revenue in the estimate of funds available to cover the proposed budget.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 111 - County Budget › Subchapter A. Budget Preparation in Counties With Population of 225,000 or Less › Section 111.005. Information Furnished by County Officers

Sec. 111.005.  INFORMATION FURNISHED BY COUNTY OFFICERS.  (a)  In preparing the budget, the county judge may require any county officer to furnish existing information necessary for the judge to properly prepare the budget.
(b)  If a county officer fails to provide the information as required by the county judge, the county judge may request the commissioners court to issue an order:
(1)  directing the county officer to produce the required information;  and
(2)  prescribing the form in which the county officer must produce the information.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1997, 75th Leg., ch. 1197, Sec. 1, eff. June 20, 1997.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 111 - County Budget › Subchapter A. Budget Preparation in Counties With Population of 225,000 or Less › Section 111.006. Proposed Budget Filed With County Clerk; Public Inspection

Sec. 111.006.  PROPOSED BUDGET FILED WITH COUNTY CLERK;  PUBLIC INSPECTION.  (a)  Not later than August 15, the county judge shall file a copy of the proposed budget with the county clerk.
(b)  The copy of the proposed budget shall be available for inspection by any person.  If the county maintains an Internet website, the county clerk shall take action to ensure that the proposed budget is posted on the website.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 924 (H.B. 3195), Sec. 8, eff. September 1, 2007.
Acts 2021, 87th Leg., R.S., Ch. 612 (S.B. 1357), Sec. 2, eff. June 14, 2021.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 111 - County Budget › Subchapter A. Budget Preparation in Counties With Population of 225,000 or Less › Section 111.007. Public Hearing on Proposed Budget

Sec. 111.007.  PUBLIC HEARING ON PROPOSED BUDGET.  (a)  The commissioners court shall hold a public hearing on the proposed budget.  Any person may attend and may participate in the hearing.
(b)  The commissioners court shall hold the hearing not later than the 25th day after the day the budget is filed under Section 111.006 but before the commissioners court adopts the county's ad valorem tax rate for the current tax year.
(c)  The commissioners court shall give public notice that it will consider the proposed budget on the date of the hearing.  The notice must state the date, time, and location of the hearing.  The notice must include, in type of a size at least equal to the type used for other items in the notice, any statement required to be included in the proposed budget under Section 111.003(b).  The commissioners court shall give notice under this subsection:
(1)  not earlier than the 30th day before the date of the hearing; and
(2)  not later than the 10th day before the date of the hearing.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1989, 71st Leg., ch. 117, Sec. 2, eff. Sept. 1, 1989.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 924 (H.B. 3195), Sec. 9, eff. September 1, 2007.
Acts 2021, 87th Leg., R.S., Ch. 612 (S.B. 1357), Sec. 3, eff. June 14, 2021.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 111 - County Budget › Subchapter A. Budget Preparation in Counties With Population of 225,000 or Less › Section 111.0075. Special Notice by Publication for Budget Hearing

Sec. 111.0075.  SPECIAL NOTICE BY PUBLICATION FOR BUDGET HEARING.  (a)  A commissioners court shall publish notice before a public hearing relating to a budget in at least one newspaper of general circulation in the county.
(b)  Notice published under this section is in addition to notice required by other law.  Notice under this section shall be published not earlier than the 30th or later than the 10th day before the date of the hearing.
(c)  This section does not apply to a commissioners court required by other law to give notice by publication of a hearing on a budget.
(d)  Notice under this section must include, in type of a size at least equal to the type used for other items in the notice, any statement required to be included in the proposed budget under Section 111.003(b).
Added by Acts 1993, 73rd Leg., ch. 268, Sec. 26, eff. Sept. 1, 1993.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 924 (H.B. 3195), Sec. 10, eff. September 1, 2007.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 111 - County Budget › Subchapter A. Budget Preparation in Counties With Population of 225,000 or Less › Section 111.009. Approved Budget Filed With County Clerk: Posting on Internet

Sec. 111.009.  APPROVED BUDGET FILED WITH COUNTY CLERK: POSTING ON INTERNET.  (a)  On final approval of the budget by the commissioners court, the court shall:
(1)  file the budget with the county clerk; and
(2)  if the county maintains an Internet website, take action to ensure that:
(A)  a copy of the budget, including the cover page, is posted on the website; and
(B)  the record vote described by Section 111.008(d)(2) is posted on the website at least until the first anniversary of the date the budget is adopted.
(b)  The commissioners court shall take action to ensure that the cover page of the budget is amended to include the property tax rates required by Section 111.008(d)(3) for the current fiscal year if the rates are not included on the cover page when the budget is filed with the county clerk.  The commissioners court shall file an amended cover page with the county clerk and take action to ensure that the amended cover page is posted on the county's website.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 924 (H.B. 3195), Sec. 12, eff. September 1, 2007.
Acts 2013, 83rd Leg., R.S., Ch. 1329 (S.B. 656), Sec. 4, eff. September 1, 2013.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 111 - County Budget › Subchapter A. Budget Preparation in Counties With Population of 225,000 or Less › Section 111.010. Levy of Taxes and Expenditure of Funds Under Budget; Emergency Expenditure; Budget Transfer

Sec. 111.010.  LEVY OF TAXES AND EXPENDITURE OF FUNDS UNDER BUDGET;  EMERGENCY EXPENDITURE;  BUDGET TRANSFER.  (a)  The commissioners court may levy taxes only in accordance with the budget.
(b)  After final approval of the budget, the commissioners court may spend county funds only in strict compliance with the budget, except in an emergency.
(c)  The commissioners court may authorize an emergency expenditure as an amendment to the original budget only in a case of grave public necessity to meet an unusual and unforeseen condition that could not have been included in the original budget through the use of reasonably diligent thought and attention.  If the court amends the original budget to meet an emergency, the court shall file a copy of its order amending the budget with the county clerk, and the clerk shall attach the copy to the original budget.
(d)  The commissioners court by order may amend the budget to transfer an amount budgeted for one item to another budgeted item without authorizing an emergency expenditure.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1989, 71st Leg., ch. 167, Sec. 1, 2, eff. May 25, 1989.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 111 - County Budget › Subchapter A. Budget Preparation in Counties With Population of 225,000 or Less › Section 111.0105. Budget for Expenditures From Proceeds of Bonds or Other Obligations

Sec. 111.0105.  BUDGET FOR EXPENDITURES FROM PROCEEDS OF BONDS OR OTHER OBLIGATIONS.  If a county bond issue is submitted at an election or other authorized obligations are to be issued against future revenues and a tax is to be levied for those obligations, the commissioners court shall adopt a budget of proposed expenditures.  On receipt of the proceeds of the sale of the bonds or other obligations, the county may make expenditures from the proceeds in the manner provided by this subchapter for expenditures for general purposes.
Added by Acts 1997, 75th Leg., ch. 1197, Sec. 2, eff. June 20, 1997.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 111 - County Budget › Subchapter A. Budget Preparation in Counties With Population of 225,000 or Less › Section 111.0106. Special Budget for Grant or Aid Money

Sec. 111.0106.  SPECIAL BUDGET FOR GRANT OR AID MONEY.  The county auditor or the county judge in a county that does not have a county auditor shall certify to the commissioners court the receipt of all public or private grant or aid money that is available for disbursement in a fiscal year but not included in the budget for that fiscal year.  On certification, the court shall adopt a special budget for the limited purpose of spending the grant or aid money for its intended purpose.
Added by Acts 1997, 75th Leg., ch. 1197, Sec. 2, eff. June 20, 1997.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 111 - County Budget › Subchapter A. Budget Preparation in Counties With Population of 225,000 or Less › Section 111.0107. Special Budget for Revenue From Intergovernmental Contracts

Sec. 111.0107.  SPECIAL BUDGET FOR REVENUE FROM INTERGOVERNMENTAL CONTRACTS.  The county auditor or the county judge in a county that does not have a county auditor shall certify to the commissioners court the receipt of all revenue from intergovernmental contracts that is available for disbursement in a fiscal year but not included in the budget for that fiscal year.  On certification, the court shall adopt a special budget for the limited purpose of spending the revenue from intergovernmental contracts for its intended purpose.
Added by Acts 1997, 75th Leg., ch. 1197, Sec. 2, eff. June 20, 1997.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 111 - County Budget › Subchapter A. Budget Preparation in Counties With Population of 225,000 or Less › Section 111.0108. Special Budget for Revenue Received After Start of Fiscal Year

Sec. 111.0108.  SPECIAL BUDGET FOR REVENUE RECEIVED AFTER START OF FISCAL YEAR.  The county auditor or the county judge in a county that does not have a county auditor shall certify to the commissioners court the receipt of revenue from a new source not anticipated before the adoption of the budget and not included in the budget for that fiscal year.  On certification, the court may adopt a special budget for the limited purpose of spending the revenue for general purposes or for any of its intended purposes.
Added by Acts 2001, 77th Leg., ch. 938, Sec. 1, eff. Sept. 1, 2001.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 111 - County Budget › Subchapter A. Budget Preparation in Counties With Population of 225,000 or Less › Section 111.011. Changes in Budget for County Purposes

Sec. 111.011.  CHANGES IN BUDGET FOR COUNTY PURPOSES.  This subchapter does not prevent the commissioners court from making changes in the budget for county purposes.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 111 - County Budget › Subchapter A. Budget Preparation in Counties With Population of 225,000 or Less › Section 111.012. Penalty

Sec. 111.012.  PENALTY.  (a)  An officer, employee, or official of a county government who refuses to comply with this subchapter commits an offense.
(b)  An offense under this section is a misdemeanor punishable by a fine of not less than $100 or more than $1,000, confinement in the county jail for not less than one month or more than one year, or by both fine and confinement.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 111 - County Budget › Subchapter A. Budget Preparation in Counties With Population of 225,000 or Less › Section 111.013. Limitation on Budget of County Auditor

Sec. 111.013.  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. 3, eff. June 15, 1991;  Acts 1991, 72nd Leg., ch. 739, Sec. 1, eff. Aug. 26, 1991.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 111 - County Budget › Subchapter A. Budget Preparation in Counties With Population of 225,000 or Less › Section 111.014. Reserve Item

Sec. 111.014.  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 111.004(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. 5, eff. Sept. 1, 2003.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 111 - County Budget › Subchapter B. Budget Preparation in Counties With Population of More Than 225,000 › Section 111.031. Subchapter Applicable to Counties With Population of More Than 225,000; Exception

Sec. 111.031.  SUBCHAPTER APPLICABLE TO COUNTIES WITH POPULATION OF MORE THAN 225,000;  EXCEPTION.  This subchapter applies only to a county that has a population of more than 225,000 and that does not operate under Subchapter C.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 111 - County Budget › Subchapter B. Budget Preparation in Counties With Population of More Than 225,000 › Section 111.032. County Auditor as Budget Officer

Sec. 111.032.  COUNTY AUDITOR AS BUDGET OFFICER.  The county auditor serves as budget officer for the commissioners court of the county.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 111 - County Budget › Subchapter B. Budget Preparation in Counties With Population of More Than 225,000 › Section 111.033. Annual Budget Required

Sec. 111.033.  ANNUAL BUDGET REQUIRED.  (a)  Within 30 days before the first day of each fiscal year or on or immediately after that first day, the county auditor shall prepare a budget to cover the proposed expenditures of the county government for that fiscal year.
(b)  A proposed budget that will require raising more revenue from property taxes than in the previous year must contain a cover page with the following statement in 18-point or larger type:  "This budget will raise more total property taxes than last year's budget by (insert total dollar amount of increase and percentage increase), and of that amount (insert amount computed by multiplying the proposed tax rate by the value of new property added to the roll) is tax revenue to be raised from new property added to the tax roll this year."
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 563 (S.B. 1510), Sec. 1, eff. September 1, 2007.
Acts 2007, 80th Leg., R.S., Ch. 924 (H.B. 3195), Sec. 13, eff. September 1, 2007.
Reenacted by Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969), Sec. 15.002, eff. September 1, 2009.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 111 - County Budget › Subchapter B. Budget Preparation in Counties With Population of More Than 225,000 › Section 111.034. Itemized Budget; Contents

Sec. 111.034.  ITEMIZED BUDGET;  CONTENTS.  (a)  The county auditor shall itemize the budget to allow as clear a comparison as practicable between expenditures included in the proposed budget and actual expenditures for the same or similar purposes that were made for the preceding fiscal year.  The budget must show with reasonable accuracy each project for which an appropriation is established in the budget and the estimated amount of money carried in the budget for each project.
(b)  The budget must contain a complete financial statement of the county that shows:
(1)  the outstanding obligations of the county;
(2)  the cash on hand to the credit of each fund of the county government;
(3)  the funds received from all sources during the preceding fiscal year;
(4)  the funds and revenue estimated by the auditor to be received from all sources during the preceding fiscal year;
(5)  the funds and revenue estimated by the auditor to be received from all sources during the ensuing fiscal year;  and
(6)  a statement of all accounts and contracts on which sums are due to or owed by the county as of the last day of the preceding fiscal year, except for taxes and court costs.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 111 - County Budget › Subchapter B. Budget Preparation in Counties With Population of More Than 225,000 › Section 111.035. Limitation on Expenditures Before Adoption of Budget

Sec. 111.035.  LIMITATION ON EXPENDITURES BEFORE ADOPTION OF BUDGET.  Until a budget for a fiscal year is adopted by the commissioners court, the county may not make payments during that fiscal year except for emergencies and for obligations legally incurred before the first day of the fiscal year for salaries, utilities, materials, and supplies.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 111 - County Budget › Subchapter B. Budget Preparation in Counties With Population of More Than 225,000 › Section 111.036. Information Furnished by Officers

Sec. 111.036.  INFORMATION FURNISHED BY OFFICERS.  In preparing the budget, the county auditor may require any district, county, or precinct officer of the county to provide information necessary for the auditor to properly prepare the budget.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 111 - County Budget › Subchapter B. Budget Preparation in Counties With Population of More Than 225,000 › Section 111.037. Proposed Budget Filed With County Clerk; Public Inspection

Sec. 111.037.  PROPOSED BUDGET FILED WITH COUNTY CLERK;  PUBLIC INSPECTION.  (a)  The county auditor shall file a copy of the proposed budget with the county clerk.
(b)  The copy of the proposed budget shall be available for public inspection by any person.  If the county maintains an Internet website, the county clerk shall take action to ensure that the proposed budget is posted on the website.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 924 (H.B. 3195), Sec. 14, eff. September 1, 2007.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 111 - County Budget › Subchapter B. Budget Preparation in Counties With Population of More Than 225,000 › Section 111.038. Public Hearing on Proposed Budget

Sec. 111.038.  PUBLIC HEARING ON PROPOSED BUDGET.  (a)  The commissioners court shall hold a public hearing on the proposed budget.  Any person may attend and may participate in the hearing.
(b)  The commissioners court shall hold the hearing on a day within 10 calendar days after the date the proposed budget is filed but before the last day of the first month of the fiscal year.
(c)  The commissioners court shall publish notice that it will consider the proposed budget on the date of the budget hearing.  The notice must be published once in a newspaper of general circulation in the county and must state the date, time, and location of the hearing.
(d)  Notice under this section must include, in type of a size at least equal to the type used for other items in the notice, any statement required to be included in the proposed budget under Section 111.033(b).
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1999, 76th Leg., ch. 552, Sec. 1, eff. June 18, 1999.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 924 (H.B. 3195), Sec. 15, eff. September 1, 2007.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 111 - County Budget › Subchapter B. Budget Preparation in Counties With Population of More Than 225,000 › Section 111.0385. Special Notice by Publication for Budget Hearing

Sec. 111.0385.  SPECIAL NOTICE BY PUBLICATION FOR BUDGET HEARING.  (a)  A commissioners court shall publish notice before a public hearing relating to a budget in at least one newspaper of general circulation in the county.
(b)  Notice published under this section is in addition to notice required by other law.  Notice under this section shall be published not earlier than the 30th or later than the 10th day before the date of the hearing.
(c)  This section does not apply to a commissioners court required by other law to give notice by publication of a hearing on a budget.
(d)  Notice under this section must include, in type of a size at least equal to the type used for other items in the notice, any statement required to be included in the proposed budget under Section 111.033(b).
Added by Acts 1993, 73rd Leg., ch. 268, Sec. 27, eff. Sept. 1, 1993.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 924 (H.B. 3195), Sec. 16, eff. September 1, 2007.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 111 - County Budget › Subchapter B. Budget Preparation in Counties With Population of More Than 225,000 › Section 111.040. Approved Budget Filed With Officers: Posting on Internet

Sec. 111.040.  APPROVED BUDGET FILED WITH OFFICERS:  POSTING ON INTERNET.  (a)  On final approval of the budget by the commissioners court, the court shall:
(1)  file a copy of the budget with the county auditor and the county clerk; and
(2)  if the county maintains an Internet website, take action to ensure that:
(A)  a copy of the budget, including the cover page, is posted on the website; and
(B)  the record vote described by Section 111.039(d)(2) is posted on the website at least until the first anniversary of the date the budget is adopted.
(b)  The commissioners court shall take action to ensure that the cover page of the budget is amended to include the property tax rates required by Section 111.039(d)(3) for the current fiscal year if the rates are not included on the cover page when the budget is filed with the county clerk.  The commissioners court shall file an amended cover page with the county clerk and take action to ensure that the amended cover page is posted on the county's website.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1989, 71st Leg., ch. 584, Sec. 100, eff. Sept. 1, 1989.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 924 (H.B. 3195), Sec. 18, eff. September 1, 2007.
Acts 2013, 83rd Leg., R.S., Ch. 1329 (S.B. 656), Sec. 6, eff. September 1, 2013.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 111 - County Budget › Subchapter B. Budget Preparation in Counties With Population of More Than 225,000 › Section 111.041. Expenditure of Funds Under Budget; Emergency Expenditure; Budget Transfer

Sec. 111.041.  EXPENDITURE OF FUNDS UNDER BUDGET;  EMERGENCY EXPENDITURE;  BUDGET TRANSFER.  (a)  The commissioners court may spend county funds only in strict compliance with the budget, except as provided by this section.
(b)  The commissioners court may authorize an emergency expenditure as an amendment to the original budget only in a case of grave public necessity to meet an unusual and unforeseen condition that could not have been included in the original budget through the use of reasonably diligent thought and attention.  If the court amends the original budget to meet an emergency, the court shall file a copy of its order amending the budget with the county clerk, and the clerk shall attach the copy to the original budget.
(c)  The commissioners court by order may amend the budget to transfer an amount budgeted for one item to another budgeted item without authorizing an emergency expenditure.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1997, 75th Leg., ch. 1197, Sec. 3, eff. June 20, 1997.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 111 - County Budget › Subchapter B. Budget Preparation in Counties With Population of More Than 225,000 › Section 111.0415. Changes in Budget for County Purposes

Sec. 111.0415.  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. 4, eff. June 20, 1997.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 111 - County Budget › Subchapter B. Budget Preparation in Counties With Population of More Than 225,000 › Section 111.042. Budget for Expenditures From Proceeds of Bonds or Other Obligations

Sec. 111.042.  BUDGET FOR EXPENDITURES FROM PROCEEDS OF BONDS OR OTHER OBLIGATIONS.  If a county bond issue is submitted at an election or other authorized obligations are to be issued against future revenues and a tax is to be levied for those obligations, the commissioners court shall adopt a budget of proposed expenditures.  On receipt of the proceeds of the sale of the bonds or other obligations, the county may make expenditures from the proceeds in the manner provided by this subchapter for expenditures for general purposes.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1997, 75th Leg., ch. 1197, Sec. 5, eff. June 20, 1997.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 111 - County Budget › Subchapter B. Budget Preparation in Counties With Population of More Than 225,000 › Section 111.043. Special Budget for Grant or Aid Money

Sec. 111.043.  SPECIAL BUDGET FOR GRANT OR AID MONEY.  The county auditor shall certify to the commissioners court the receipt of all public or private grant or aid money that is available for disbursement in a fiscal year but not included in the budget for that fiscal year.  On certification, the court shall adopt a special budget for the limited purpose of spending the grant or aid money for its intended purpose.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 111 - County Budget › Subchapter B. Budget Preparation in Counties With Population of More Than 225,000 › Section 111.0431. Special Budget for Revenue From Intergovernmental Contracts

Sec. 111.0431.  SPECIAL BUDGET FOR REVENUE FROM INTERGOVERNMENTAL CONTRACTS.  The county auditor shall certify to the commissioners court the receipt of all revenue from intergovernmental contracts that is available for disbursement in a fiscal year but not included in the budget for that fiscal year.  On certification, the court shall adopt a special budget for the limited purpose of spending the revenue from intergovernmental contracts for its intended purpose.
Added by Acts 1997, 75th Leg., ch. 1197, Sec. 6, eff. June 20, 1997.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 111 - County Budget › Subchapter B. Budget Preparation in Counties With Population of More Than 225,000 › Section 111.0432. Special Budget for Revenue Received After Start of Fiscal Year

Sec. 111.0432.  SPECIAL BUDGET FOR REVENUE RECEIVED AFTER START OF FISCAL YEAR.  The county auditor shall certify to the commissioners court the receipt of revenue from a new source not anticipated before the adoption of the budget and not included in the budget for that fiscal year.  On certification, the court may adopt a special budget for the limited purpose of spending the revenue for general purposes or for any of its intended purposes.
Added by Acts 2001, 77th Leg., ch. 938, Sec. 2, eff. Sept. 1, 2001.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 111 - County Budget › Subchapter B. Budget Preparation in Counties With Population of More Than 225,000 › Section 111.044. Limitation on Budget of County Auditor

Sec. 111.044.  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. 4, eff. June 15, 1991;  Acts 1991, 72nd Leg., ch. 739, Sec. 2, eff. Aug. 26, 1991.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 111 - County Budget › Subchapter B. Budget Preparation in Counties With Population of More Than 225,000 › Section 111.045. Reserve Item

Sec. 111.045.  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 111.034(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. 6, eff. Sept. 1, 2003.
2023 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 111.061. Subchapter Applicable to Counties With Population of More Than 125,000

Sec. 111.061.  SUBCHAPTER APPLICABLE TO COUNTIES WITH POPULATION OF MORE THAN 125,000.  This subchapter applies only to a county that has a population of more than 125,000 and that chooses to operate under this subchapter instead of under Subchapter A or B.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1989, 71st Leg., ch. 1, Sec. 11(e), eff. Aug. 28, 1989.
2023 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 111.062. Appointment of Budget Officer; Abolition of Office

Sec. 111.062.  APPOINTMENT OF BUDGET OFFICER;  ABOLITION OF OFFICE.  (a)  The commissioners court of the county may appoint a county budget officer to prepare a county budget for the fiscal year.
(b)  A county that establishes the office of county budget officer may abolish that office only by a formal action of the commissioners court.  The court must take the action after the first day of the second month of the fiscal year and before the first day of the sixth month of the fiscal year.  If the office is abolished, the duties of budget officer shall be performed by:
(1)  the county judge, if the county has a population of 225,000 or less;  or
(2)  the county auditor, if the county has a population of more than 225,000.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1993, 73rd Leg., ch. 593, Sec. 1, eff. June 13, 1993.
2023 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 111.063. Itemized Budget; Contents

Sec. 111.063.  ITEMIZED BUDGET;  CONTENTS.  (a)  The budget officer shall itemize the budget to allow as clear a comparison as practicable between expenditures included in the proposed budget and actual or estimated expenditures for the same or similar purposes that were made for the preceding fiscal year.  The budget must show with reasonable accuracy each of the projects for which an appropriation is established in the budget and the estimated amount of money carried in the budget for each project.
(b)  The budget officer shall obtain from the county auditor any information necessary to prepare a complete financial statement for inclusion in the budget.  The financial statement must show:
(1)  the outstanding obligations of the county;
(2)  the cash on hand to the credit of each fund of the county government;
(3)  funds received from all sources during the preceding fiscal year;
(4)  the funds and revenue estimated by the auditor to be received from all sources during the preceding fiscal year;
(5)  the funds and revenue estimated by the auditor to be received during the ensuing year;  and
(6)  a statement of all accounts and contracts on which sums are due to or owed by the county as of the last day of the preceding fiscal year, except for taxes and court costs.
(c)  If actual amounts for the information described by Subsection (b)(1), (b)(2), (b)(3), or (b)(6) are not available at the time the budget officer prepares the financial statement, the budget officer may use in the preparation of the statement estimates of that information made by the county auditor.
(d)  Subsection (c) does not prevent the commissioners court from adopting a budget before the beginning of the fiscal year for which the budget is prepared.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1989, 71st Leg., ch. 1044, Sec. 1, eff. Sept. 1, 1989.
2023 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 111.064. Limitation on Expenditures Before Adoption of Budget

Sec. 111.064.  LIMITATION ON EXPENDITURES BEFORE ADOPTION OF BUDGET.  Until a budget for a fiscal year is adopted by the commissioners court, the county may not make payments during that fiscal year except for emergencies and for obligations legally incurred before the first day of the fiscal year for salaries, utilities, materials, and supplies.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
2023 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 111.065. Information Furnished by Officers

Sec. 111.065.  INFORMATION FURNISHED BY OFFICERS.  In preparing or monitoring the budget, the budget officer may require the county auditor or any other district, county, or precinct officer of the county to provide any information necessary for the budget officer to properly prepare or monitor the budget.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
2023 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 111.066. Proposed Budget Filed With County Clerk and County Auditor; Public Inspection

Sec. 111.066.  PROPOSED BUDGET FILED WITH COUNTY CLERK AND COUNTY AUDITOR;  PUBLIC INSPECTION.  (a)  The budget officer shall file a copy of the proposed budget with the county clerk and the county auditor.
(b)  The copy of the proposed budget shall be available for public inspection.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
2023 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 111.067. Public Hearing on Proposed Budget

Sec. 111.067.  PUBLIC HEARING ON PROPOSED BUDGET.  (a)  The commissioners court shall hold a public hearing on the proposed budget.  Any taxpayer of the county may attend and may participate in the hearing.
(b)  The commissioners court shall hold the hearing on a day within 10 calendar days after the date the proposed budget is filed but before the last day of the first month of the fiscal year.
(c)  The commissioners court shall publish notice that it will consider the proposed budget on the date of the budget hearing.  The notice must be published once in a newspaper of general circulation in the county and must state the date, time, and location of the hearing.
(d)  Notice under this section must include, in type of a size at least equal to the type used for other items in the notice, any statement required to be included in the proposed budget under Section 111.033(b).
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1999, 76th Leg., ch. 552, Sec. 2, eff. June 18, 1999.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 924 (H.B. 3195), Sec. 19, eff. September 1, 2007.
2023 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 111.0675. Commissioners Court: Special Notice by Publication for Budget Hearing

Sec. 111.0675.  COMMISSIONERS COURT:  SPECIAL NOTICE BY PUBLICATION FOR BUDGET HEARING.  (a)  A commissioners court shall publish notice before a public hearing relating to a budget in at least one newspaper of general circulation in the county.
(b)  Notice published under this section is in addition to notice required by other law.  Notice under this section shall be published not earlier than the 30th or later than the 10th day before the date of the hearing.
(c)  This section does not apply to a commissioners court required by other law to give notice by publication of a hearing on a budget.
Added by Acts 1993, 73rd Leg., ch. 268, Sec. 28, eff. Sept. 1, 1993.
2023 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 111.068. Adoption of Budget

Sec. 111.068.  ADOPTION OF BUDGET.  (a)  At the conclusion of the public hearing, the commissioners court shall take action on the proposed budget.  A vote to adopt the budget must be a record vote.
(b)  The commissioners court may make any changes in the proposed budget that it considers warranted by the facts and law and required by the interest of the taxpayers, but the amounts budgeted in a fiscal year for expenditures from the various funds of the county may not exceed the balances in those funds as of the first day of the fiscal year, plus the anticipated revenue for the fiscal year as estimated by the county auditor.
(c)  An adopted budget must contain a cover page that includes:
(1)  one of the following statements in 18-point or larger type that accurately describes the adopted budget:
(A)  "This budget will raise more revenue from property taxes than last year's budget by an amount of (insert total dollar amount of increase), which is a (insert percentage increase) percent increase from last year's budget.  The property tax revenue to be raised from new property added to the tax roll this year is (insert amount computed by multiplying the proposed tax rate by the value of new property added to the roll).";
(B)  "This budget will raise less revenue from property taxes than last year's budget by an amount of (insert total dollar amount of decrease), which is a (insert percentage decrease) percent decrease from last year's budget.  The property tax revenue to be raised from new property added to the tax roll this year is (insert amount computed by multiplying the proposed tax rate by the value of new property added to the roll)."; or
(C)  "This budget will raise the same amount of revenue from property taxes as last year's budget.  The property tax revenue to be raised from new property added to the tax roll this year is (insert amount computed by multiplying the proposed tax rate by the value of new property added to the roll).";
(2)  the record vote of each member of the commissioners court by name voting on the adoption of the budget;
(3)  the county property tax rates for the preceding fiscal year, and each county property tax rate that has been adopted or calculated for the current fiscal year, including:
(A)  the property tax rate;
(B)  the no-new-revenue tax rate;
(C)  the no-new-revenue maintenance and operations tax rate;
(D)  the voter-approval tax rate; and
(E)  the debt rate; and
(4)  the total amount of county debt obligations.
(d)  In this section, "debt obligation" means an issued public security as defined by Section 1201.002, Government Code, secured by property taxes.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
Amended by:
Acts 2013, 83rd Leg., R.S., Ch. 1329 (S.B. 656), Sec. 7, eff. September 1, 2013.
Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 82, eff. January 1, 2020.
2023 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 111.069. Approved Budget Filed With Officers; Posting on Internet

Sec. 111.069.  APPROVED BUDGET FILED WITH OFFICERS; POSTING ON INTERNET.  (a)  On final approval of the budget by the commissioners court, the court shall:
(1)  file a copy of the budget with the county auditor and the county clerk; and
(2)  if the county maintains an Internet website, take action to ensure that:
(A)  a copy of the budget, including the cover page, is posted on the website; and
(B)  the record vote described by Section 111.068(c)(2) is posted on the website at least until the first anniversary of the date the budget is adopted.
(b)  The commissioners court shall take action to ensure that the cover page of the budget is amended to include the property tax rates required by Section 111.068(c)(3) for the current fiscal year if the rates are not included on the cover page when the budget is filed with the county clerk.  The commissioners court shall file an amended cover page with the county clerk and take action to ensure that the amended cover page is posted on the county's website.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1989, 71st Leg., ch. 584, Sec. 101, eff. Sept. 1, 1989.
Amended by:
Acts 2011, 82nd Leg., R.S., Ch. 457 (S.B. 1692), Sec. 1, eff. September 1, 2011.
Acts 2013, 83rd Leg., R.S., Ch. 1329 (S.B. 656), Sec. 8, eff. September 1, 2013.
2023 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 111.070. Expenditure of Funds Under Budget; Emergency Expenditure; Budget Transfer

Sec. 111.070.  EXPENDITURE OF FUNDS UNDER BUDGET;  EMERGENCY EXPENDITURE;  BUDGET TRANSFER.  (a)  The commissioners court may spend county funds only in strict compliance with the budget, except as provided by this section.
(b)  The commissioners court may authorize an emergency expenditure as an amendment to the original budget only in a case of grave public necessity to meet an unusual and unforeseen condition that could not have been included in the original budget through the use of reasonably diligent thought and attention.  If the court amends the original budget to meet an emergency, the court shall file a copy of its order amending the budget with the county clerk and the clerk shall attach the copy to the original budget.
(c)  The commissioners court by order may:
(1)  amend the budget to transfer an amount budgeted for one item to another budgeted item without authorizing an emergency expenditure; or
(2)  designate the county budget officer or another officer or employee of the county who may, as appropriate and subject to conditions and directions provided by the court, amend the budget by transferring amounts budgeted for certain items to other budgeted items.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1997, 75th Leg., ch. 1197, Sec. 7, eff. June 20, 1997.
Amended by:
Acts 2005, 79th Leg., Ch. 1121 (H.B. 2458), Sec. 1, eff. June 18, 2005.