reglab/statecodes huggingface dataset:
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 113 - Management of County Money › Subchapter B. Deposit of Money › Section 113.023. Deposit Warrants

Sec. 113.023.  DEPOSIT WARRANTS.  (a)  Except as provided by Subsection (c), each deposit made in the county treasury must be made on a deposit warrant.  The deposit warrant authorizes the county treasurer to receive the amount stated in the warrant.  The warrant must state the purpose for which the amount is received and the fund to which it is to be applied.
(b)  The county treasurer shall keep the original deposit warrant.  The county treasurer shall provide the county clerk or the county auditor with duplicate deposit warrants or a written report of all deposit warrants received that contains detailed information about each warrant.  On the request of a person making a deposit, the county treasurer may provide a duplicate deposit warrant to the person.  If the county has a county auditor, the auditor shall enter the amount in the auditor's books, charging the amount to the county treasurer and crediting the person who deposited the amount.  The treasurer may receive money only through this procedure except as provided by Subsection (c).
(c)  In a county with more than 2.2 million inhabitants, the county clerk is relieved of all duties under Subsections (a) and (b).  In any other county that has the office of county auditor, the commissioners court by order may relieve the county clerk of all duties under Subsections (a) and (b).  If the county clerk is relieved of duties, the county treasurer shall receive all deposits that are made in the county treasury.  The county treasurer shall provide the county auditor with duplicate warrants or a written report of all warrants that contains detailed information about each warrant.  On the request of a person making a deposit, the county treasurer may provide a duplicate warrant to the person.  The county auditor shall prescribe a system, not inconsistent with this subsection, to be used by the county treasurer for receiving and depositing money.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 2001, 77th Leg., ch. 669, Sec. 50, eff. Sept. 1, 2001.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 934 (H.B. 3439), Sec. 2, eff. September 1, 2007.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 113 - Management of County Money › Subchapter B. Deposit of Money › Section 113.024. Deposit of Money Does Not Affect Ownership

Sec. 113.024.  DEPOSIT OF MONEY DOES NOT AFFECT OWNERSHIP.  The deposit of money in a county treasury does not change the ownership of the money, except to indemnify the officer and the officer's surety, or any other owner of the money, during the period of deposit with 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 113 - Management of County Money › Subchapter C. Disbursement of Money › Section 113.042. Endorsement by County Treasurer; Other Requirements for Order for Payment

Sec. 113.042.  ENDORSEMENT BY COUNTY TREASURER; OTHER REQUIREMENTS FOR ORDER FOR PAYMENT.  (a)  On the presentation of an order for payment, check, or voucher drawn by a proper authority, and if there are sufficient funds for payment on deposit in the account against which the instrument is drawn, the county treasurer shall endorse on the face of the instrument the order to pay the named payee and shall charge the amount in the treasurer's records to the fund on which it is drawn.
(b)  The county treasurer may not issue and the county depository may not pay a check drawn on the county depository to take up an order for payment drawn by a proper authority, but the county treasurer shall, on the presentation of the order, endorse the order and deliver it to the payee, who may present it to the county depository for payment.
(c)  The treasurer may not endorse an instrument designated as a time deposit until after the notice and time requirements in the depository contract that designates the funds as time deposits are met.
(d)  If a bond, coupon, or other instrument is payable on its own terms at any place other than the county treasury, this section does not prevent the commissioners court from ordering the treasurer to place a sufficient sum at the location where the instrument is payable at the time and place of its maturity, as long as the payment is made in the manner prescribed by law.
(e)  Each check or order for payment issued or drawn by an officer under the provisions of this section is subject to all laws and rules relating to auditing and countersigning.
(f)  Each order for payment or scrip issued against the county treasurer by a judge or court must be signed and attested by the clerk or judge of the court under that officer's official seal.
(g)  A justice of the peace may not issue an order for payment against the county treasury for any purpose except as may be provided by the Code of Criminal Procedure.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
Amended by:
Acts 2011, 82nd Leg., R.S., Ch. 606 (S.B. 373), Sec. 11, eff. September 1, 2011.
Acts 2011, 82nd Leg., R.S., Ch. 606 (S.B. 373), Sec. 12, eff. September 1, 2011.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 113 - Management of County Money › Subchapter C. Disbursement of Money › Section 113.043. Countersignature by County Auditor

Sec. 113.043.  COUNTERSIGNATURE BY COUNTY AUDITOR.  In a county with a county auditor, the county treasurer and the county depository may not pay a check or order for payment unless it is countersigned by the county auditor to validate it as a proper and budgeted item of expenditure.  This section does not apply to a check or order for jury service or for restitution collected on behalf of an individual as authorized by law.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
Amended by:
Acts 2011, 82nd Leg., R.S., Ch. 606 (S.B. 373), Sec. 13, eff. September 1, 2011.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 113 - Management of County Money › Subchapter C. Disbursement of Money › Section 113.045. Comparison of Vouchers and Reports; Treasurer to Be Credited

Sec. 113.045.  COMPARISON OF VOUCHERS AND REPORTS;  TREASURER TO BE CREDITED.  The county treasurer shall present to the commissioners court the vouchers relating to and accompanying each financial report for comparison with the report.  All proper vouchers shall be allowed and the treasurer shall be credited with the amount of the vouchers.
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 113 - Management of County Money › Subchapter C. Disbursement of Money › Section 113.046. Register of Orders for Payment Issued by Judge or Clerk

Sec. 113.046.  REGISTER OF ORDERS FOR PAYMENT ISSUED BY JUDGE OR CLERK.  (a)  The county auditor shall maintain a register of the orders for payment issued on the county treasurer by a judge or by the district or county clerk.  A register entry for an order must indicate the date of payment by the treasurer.
(b)  On a form prepared by the auditor, the clerk or judge shall furnish the auditor with a daily itemized report that specifies the orders for payment issued, the number of orders, the amounts of the orders, the names of the persons to whom the orders are payable, and the purposes of the orders.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
Amended by:
Acts 2011, 82nd Leg., R.S., Ch. 606 (S.B. 373), Sec. 14, eff. September 1, 2011.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 113 - Management of County Money › Subchapter C. Disbursement of Money › Section 113.047. Disbursements for Salaries or Expenses

Sec. 113.047.  DISBURSEMENTS FOR SALARIES OR EXPENSES.  After the deposit of funds in a county depository, an officer may draw checks on the county treasurer to disburse the funds as payment for a salary or expenses authorized by law or in payment to the county or to the person to whom the funds belong.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 330 (S.B. 354), Sec. 1, eff. May 31, 2019.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 113 - Management of County Money › Subchapter C. Disbursement of Money › Section 113.048. Disbursement of Money for Jury Service

Sec. 113.048.  DISBURSEMENT OF MONEY FOR JURY SERVICE.  (a)  Notwithstanding any other provision of this subchapter or other law to the contrary, a county treasurer may disburse to a person who reports for jury service and discharges the person's duty the daily amount of reimbursement for jury service expenses set by the commissioners court under Section 61.001, Government Code, by:
(1)  using an electronic funds transfer system in accordance with Chapter 156;
(2)  using a cash dispensing machine;
(3)  issuing a debit card or a stored value card; or
(4)  using any other method that the county treasurer and the commissioners court determine is secure, accurate, and cost-effective and that is convenient for persons who report for jury service.
(b)  A system or method of payment adopted by a county treasurer under Subsection (a) may be implemented only if it is approved by the commissioners court and administered in accordance with the procedures established by the county auditor or by the chief financial officer of a county that does not have a county auditor.
(c)  A system or method of payment authorized by this section may be used in lieu of or in addition to the issuance of checks or orders for payment authorized under this subchapter.
Added by Acts 2009, 81st Leg., R.S., Ch. 734 (S.B. 397), Sec. 1, eff. September 1, 2009.
Amended by:
Acts 2011, 82nd Leg., R.S., Ch. 606 (S.B. 373), Sec. 15, eff. September 1, 2011.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 113 - Management of County Money › Subchapter D. Special Provisions Relating to Claims › Section 113.061. Claims Register

Sec. 113.061.  CLAIMS REGISTER.  (a)  The county treasurer shall maintain a record in which the treasurer shall register each claim against the county.  The treasurer shall register the claims in the order in which they are presented.  If more than one claim is presented at the same time, the treasurer shall register them in the order of their date.
(b)  The county treasurer may not pay a claim, or any part of it, until the claim has been registered.  An officer may not receive a claim, or any part of it, in payment of any indebtedness owed to the county until the claim has been registered.
(c)  Repealed by Acts 2011, 82nd Leg., R.S., Ch. 606, Sec. 31(b)(1), eff. September 1, 2011.
(d)  Repealed by Acts 2011, 82nd Leg., R.S., Ch. 606, Sec. 31(b)(1), eff. September 1, 2011.
(e)  Repealed by Acts 2011, 82nd Leg., R.S., Ch. 606, Sec. 31(b)(1), eff. September 1, 2011.
(f)  Repealed by Acts 2011, 82nd Leg., R.S., Ch. 606, Sec. 31(b)(1), eff. September 1, 2011.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
Amended by:
Acts 2011, 82nd Leg., R.S., Ch. 606 (S.B. 373), Sec. 16, eff. September 1, 2011.
Acts 2011, 82nd Leg., R.S., Ch. 606 (S.B. 373), Sec. 31(b)(1), eff. September 1, 2011.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 113 - Management of County Money › Subchapter D. Special Provisions Relating to Claims › Section 113.063. Claims Information List; Indebtedness to the County

Sec. 113.063.  CLAIMS INFORMATION LIST; INDEBTEDNESS TO THE COUNTY.  (a)  Each officer who collects a fine, penalty, forfeiture, judgment, tax, other indebtedness, or payment obligation owed to the county shall keep a descriptive list of those claims.  When the officer reports the collection, the officer shall file with the report a list that states:
(1)  the party in whose favor the claim was issued;
(2)  the receipt number issued in documentation of payment;
(3)  the name of the party paying in the claim;
(4)  the amount received; and
(5)  the purpose for which the amount was received.
(b)  The officer shall give the claims and the report to the county treasurer, who shall give the officer a receipt.  The treasurer shall determine the time and manner of making the report.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
Amended by:
Acts 2011, 82nd Leg., R.S., Ch. 606 (S.B. 373), Sec. 17, eff. September 1, 2011.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 113 - Management of County Money › Subchapter D. Special Provisions Relating to Claims › Section 113.064. Approval of Claims by County Auditor

Sec. 113.064.  APPROVAL OF CLAIMS BY COUNTY AUDITOR.  (a)  In a county that has the office of county auditor, each claim, bill, and account against the county must be filed in sufficient time for the auditor to examine and approve it before the meeting of the commissioners court.  A claim, bill, or account may not be allowed or paid until it has been examined and approved by the auditor.
(b)  The auditor shall stamp each approved claim, bill, or account.  If the auditor considers it necessary, the auditor may require that a claim, bill, or account be verified by an affidavit indicating its correctness.
(c)  The auditor may administer oaths for the purposes of this section.
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 113 - Management of County Money › Subchapter D. Special Provisions Relating to Claims › Section 113.065. Requirement for Approval of Claim

Sec. 113.065.  REQUIREMENT FOR APPROVAL OF CLAIM.  The county auditor may not audit or approve a claim unless the claim was incurred as provided by law.
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 113 - Management of County Money › Subchapter Z. Miscellaneous Provisions › Section 113.901. Requirements for Approval of Accounts and Requisitions

Sec. 113.901.  REQUIREMENTS FOR APPROVAL OF ACCOUNTS AND REQUISITIONS.  (a)  Except as provided by Subsection (c), a county auditor may not audit or approve an account for the purchase of supplies or materials for the use of the county or of a county officer unless a requisition, signed by the officer ordering the supplies or materials and approved by the county judge, is attached to the account.  The requisition requirement is in addition to any other requirements of law.
(b)  The requisition must be made, signed, and approved in triplicate.  The original must be delivered to the person from whom the purchase is to be made before the purchase is made.  The duplicate copy must be filed with the county auditor.  The triplicate copy must remain with the officer requesting the purchase.  This subsection does not apply to a county that operates an electronic requisition system.
(c)  The commissioners court of a county that has the office of county auditor may, by a written order, waive the requirement of the county judge's approval of requisitions.  The order must be recorded in the minutes of the commissioners court.  If the approval of the county judge is waived, all claims must be approved by the commissioners court in open court.
(d)  The commissioners court of a county may establish an electronic requisition system to perform the functions required by Subsection (a).  The county auditor, subject to the approval of the commissioners court, shall establish procedures for administering the system.
(e)  An electronic requisition system established under this section must be able to electronically transmit data to and receive data from the county's financial system in a manner that meets professional, regulatory, and statutory requirements and standards, including those related to purchasing, auditing, and accounting.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1997, 75th Leg., ch. 1197, Sec. 10, eff. June 20, 1997.
Amended by:
Acts 2005, 79th Leg., Ch. 936 (H.B. 731), Sec. 1, eff. June 18, 2005.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 113 - Management of County Money › Subchapter Z. Miscellaneous Provisions › Section 113.902. Prosecution to Collect Debt Owed to County; Recovery of Attorney's Fees and Costs

Sec. 113.902.  PROSECUTION TO COLLECT DEBT OWED TO COUNTY;  RECOVERY OF ATTORNEY'S FEES AND COSTS.  (a)  Except as provided by Section 140.013, the county treasurer shall direct prosecution for the recovery of any debt owed to the county, as provided by law, and shall supervise the collection of the debt.
(b)  In a proceeding to recover a delinquent debt owed to the county, including a delinquent account, loan, interest payment, tax, charge, fee, fine, penalty, or claim on a judgment, the county attorney may recover reasonable attorney's fees and investigative and court costs incurred on behalf of the county.  The county attorney may recover the fees and costs in the same manner as provided by law for a private litigant.
(c)  This section does not apply to the recovery of a delinquent ad valorem tax owed to the county.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 2003, 78th Leg., ch. 145, Sec. 1, eff. Sept. 1, 2003.
Amended by:
Acts 2021, 87th Leg., R.S., Ch. 585 (S.B. 790), Sec. 1, eff. September 1, 2021.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 113 - Management of County Money › Subchapter Z. Miscellaneous Provisions › Section 113.903. Collection Made by One Officer on Behalf of Another

Sec. 113.903.  COLLECTION MADE BY ONE OFFICER ON BEHALF OF ANOTHER.  (a)  With the prior consent of the commissioners court and the officer to whom funds are owed, a district, county, or precinct officer authorized by law to receive or collect money or other property that belongs to the county may receive or collect, on behalf of another district, county, or precinct officer, money or property owed to the county.
(b)  If the officer collects money under this section, the officer shall deposit the money in accordance with Section 113.022.
(c)  When the officer reports or deposits the collection, the officer shall file with the report or deposit a statement of:
(1)  the name of the party paying the money;
(2)  the amount received;
(3)  the purpose for which the amount was received;  and
(4)  the officer on whose behalf the money was collected.
(d)  The county auditor, or county clerk if there is no county auditor, and the county treasurer shall attribute money or property received or collected under this section to the account of the officer on whose behalf it is received or collected.
(e)  A person who accepts a payment under the terms of this section shall issue a receipt for any money received to the payer of the debt.
Added by Acts 1989, 71st Leg., ch. 58, Sec. 1, eff. Aug. 28, 1989.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 114 - County Financial Reports › Subchapter A. General Provisions › Section 114.001. General Requirements Applicable to Reports

Sec. 114.001.  GENERAL REQUIREMENTS APPLICABLE TO REPORTS.  (a)  Each report required under this subtitle must be made in writing and must be sworn to before an officer authorized to administer oaths by the officer making the report or by a person designated by the officer to receive fees, commissions, or costs under Section 114.041(b).
(b)  A monthly report must be filed within five days after the last day of each month.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
Amended by:
Acts 2009, 81st Leg., R.S., Ch. 231 (S.B. 1554), Sec. 1, eff. May 27, 2009.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 114 - County Financial Reports › Subchapter A. General Provisions › Section 114.002. County Auditor's Authority to Determine Time and Manner of Reports Made to Auditor

Sec. 114.002.  COUNTY AUDITOR'S AUTHORITY TO DETERMINE TIME AND MANNER OF REPORTS MADE TO AUDITOR.  The county auditor shall determine:
(1)  the time and manner for making reports to the auditor;  and
(2)  the manner for making an annual report of:
(A)  office fees collected and disbursed;  and
(B)  the amount of office fees refunded to the county in excess of those that the officer is permitted by law to keep.
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 114 - County Financial Reports › Subchapter A. General Provisions › Section 114.003. Penalty for Failure to Furnish County Auditor With Report; Removal

Sec. 114.003.  PENALTY FOR FAILURE TO FURNISH COUNTY AUDITOR WITH REPORT;  REMOVAL.  (a)  A county official or other person who is required under this subtitle to provide a report, statement, or other information to the county auditor and who intentionally refuses to comply with a reasonable request of the county auditor relating to the report, statement, or information, commits an offense.
(b)  An offense under this section is a misdemeanor punishable by:
(1)  a fine of not less than $25 or more than $200;
(2)  removal from office;  or
(3)  both a fine and removal from office.
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 114 - County Financial Reports › Subchapter B. Reports About General Financial Condition of County › Section 114.021. County Treasurer's Tabular Statement to Commissioners Court at Regular Term

Sec. 114.021.  COUNTY TREASURER'S TABULAR STATEMENT TO COMMISSIONERS COURT AT REGULAR TERM.  (a)  In a county that does not have the office of county auditor, the county treasurer shall present a tabular statement at each regular term of the commissioners court.  The treasurer shall present the statement during the second day of the court's term.
(b)  In the statement, the treasurer shall report on the condition of the county finances for the three-month period preceding the month in which the court meets in regular session.  In the statement, the treasurer shall specify:
(1)  the names of the creditors of the county;
(2)  each item of county indebtedness with its respective date of accrual;
(3)  the name of each person to whom money has been paid and the amount paid; and
(4)  the name of each person from whom money has been received, the date of the receipt, and the name of the account for which it is received.
(c)  The treasurer shall list separately the amount to the credit or debit of each fund.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 207 (H.B. 398), Sec. 1, eff. May 25, 2007.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 114 - County Financial Reports › Subchapter B. Reports About General Financial Condition of County › Section 114.022. County Annual Financial Exhibit

Sec. 114.022.  COUNTY ANNUAL FINANCIAL EXHIBIT.  (a)  The county auditor or, in a county that does not have a county auditor, the county treasurer immediately after the first regular term of the commissioners court in the year shall publish an exhibit that shows the aggregate amount paid from each fund for the four preceding quarters and the balance to the debit or credit of each fund.  The exhibit must also list:
(1)  the amount of the county indebtedness;
(2)  the respective dates of accrual of that indebtedness;
(3)  to whom the debt is owed;
(4)  the reason for the debt; and
(5)  the amount to the debit or credit of each officer or other person with whom an account is kept in the county finance records.
(b)  The county official designated by Subsection (a) shall publish the exhibit once in a weekly newspaper that is published in the county.  The commissioners court shall order the payment of the publication costs from the general fund of the county.  If no paper is published in the county, the county official shall post a copy of the exhibit in each commissioner's precinct.  One must be posted at the courthouse door, and one must be posted at public places in each of the other three commissioners' precincts.
(c)  A county publishing monthly financial reports under Section 114.023 that publishes its comprehensive annual financial report on its Internet website is not required to publish an exhibit under this section.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 207 (H.B. 398), Sec. 2, eff. May 25, 2007.
Acts 2011, 82nd Leg., R.S., Ch. 606 (S.B. 373), Sec. 18, eff. September 1, 2011.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 114 - County Financial Reports › Subchapter B. Reports About General Financial Condition of County › Section 114.023. County Auditor's Monthly Report to Commissioners Court in County With Population of More Than 225,000

Sec. 114.023.  COUNTY AUDITOR'S MONTHLY REPORT TO COMMISSIONERS COURT IN COUNTY WITH POPULATION OF MORE THAN 225,000.  (a)  In a county with a population of more than 225,000, the county auditor shall report to the commissioners court at least monthly on the financial condition of the county.  The auditor shall prescribe the form of the report.
(b)  In addition to information considered necessary by the auditor or required by the commissioners court, the report must contain:
(1)  all of the facts of interest related to the financial condition of the county;
(2)  a consolidated balance sheet;
(3)  a complete statement of the balances on hand at the beginning and end of the month;
(4)  a statement of the aggregate receipts and disbursements of each fund;
(5)  a statement of transfers to and from each fund;
(6)  a statement of the bond and order for payment indebtedness with corresponding rates of interest; and
(7)  a summarized budget statement that shows:
(A)  the expenses paid from the budget for each budgeted officer, department, or institution during that month and for the period of the fiscal year inclusive of the month for which the report is made;
(B)  the encumbrances against the budgets; and
(C)  the amounts available for further expenditures.
(c)  The county auditor shall publish a condensed copy of the report showing the condition of funds and budgets and a statement of the auditor's recommendations.  The publication must be made once in a daily paper published in the county.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
Amended by:
Acts 2011, 82nd Leg., R.S., Ch. 606 (S.B. 373), Sec. 19, eff. September 1, 2011.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 114 - County Financial Reports › Subchapter B. Reports About General Financial Condition of County › Section 114.024. County Auditor's Report to Commissioners Court at Regular Meeting

Sec. 114.024.  COUNTY AUDITOR'S REPORT TO COMMISSIONERS COURT AT REGULAR MEETING.  At each regular meeting of the commissioners court, the county auditor shall present a tabulated report of:
(1)  the county's receipts and disbursements of funds;  and
(2)  the accounts 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 114 - County Financial Reports › Subchapter B. Reports About General Financial Condition of County › Section 114.025. County Auditor's Monthly and Annual Reports to Commissioners Court and District Judges

Sec. 114.025.  COUNTY AUDITOR'S MONTHLY AND ANNUAL REPORTS TO COMMISSIONERS COURT AND DISTRICT JUDGES.  (a)  The county auditor shall make monthly and annual reports to the commissioners court and to the district judges of the county.  Each report must show:
(1)  the aggregate amounts received and disbursed from each county fund;
(2)  the condition of each account on the books;
(3)  the amount of county, district, and school funds on deposit in the county depository;
(4)  the amount of county bonded indebtedness and other indebtedness;  and
(5)  any other fact of interest, information, or suggestion that the auditor considers proper or that the court or district judges require.
(b)  The annual report must include a record of all transactions made during a calendar year.  The auditor shall file the annual report at a regular or special term of the commissioners court held during the month of April of the following year.  The auditor shall file a copy of the report with the district judges of the county.
(c)  At the time the annual audit is delivered to the commissioners court and the district judges, the auditor shall send to the bonding company of each district, county, and precinct officer a report indicating the condition of that person's office.
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 114 - County Financial Reports › Subchapter B. Reports About General Financial Condition of County › Section 114.026. County Treasurer's Report to Commissioners Court at Regular Term

Sec. 114.026.  COUNTY TREASURER'S REPORT TO COMMISSIONERS COURT AT REGULAR TERM.  (a)  At least once a month at a regular term of the commissioners court, the county treasurer shall make a detailed report of:
(1)  money received and disbursed;
(2)  debts due to and owed by the county;  and
(3)  all other proceedings in the treasurer's office.
(b)  At least once a month at a regular term of the commissioners court, the county treasurer shall exhibit the books and accounts of the treasurer's office for the inspection of the court and shall submit the vouchers relating to the books and accounts for audit and approval.
(c)  After the commissioners court has compared and examined the treasurer's report and has determined that the report is correct, the court shall enter an order in its minutes approving the report.  The order must separately state the amount received and paid from each fund since the county treasurer's preceding report and any balance remaining in the treasurer's custody.  The court shall properly credit the treasurer's accounts.
(d)  Before the adjournment of a regular term of the commissioners court, the county judge and each county commissioner shall give an affidavit stating that the requirements of Subsection (c) have been met at that term.  The affidavit must state the amount of the cash and other assets that are in the custody of the county treasurer at the time of the examination.  The affidavits must be filed with the county clerk and must be recorded in the minutes of the court for the term in which the affidavits are filed.  The affidavits must be published once in a newspaper published in the county if there is such a newspaper or, if the county has an Internet website, 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. 934 (H.B. 3439), Sec. 4, eff. September 1, 2007.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 114 - County Financial Reports › Subchapter C. Reports About Money Collected or Received › Section 114.041. Statement of Fees, Commissions, and Other Money Received by Officers

Sec. 114.041.  STATEMENT OF FEES, COMMISSIONS, AND OTHER MONEY RECEIVED BY OFFICERS.  (a)  In a county with a population of 190,000 or less, a district, county, or precinct officer shall keep, as part of a record provided for the purpose, a statement of the fees earned by the officer and of the money received by the officer as deposits for costs, trust fund deposits in the registry of a court, fees of office, and commissions.  The officer must make an entry in the record when the fees or commissions are earned or the deposits are made and when the money is received.  The county auditor or, if the county does not have a county auditor, the commissioners court shall annually examine the records and accounts of each officer and report the findings of the examination to the next grand jury or district court.
(b)  In a county with a population of more than 190,000, a district, county, or precinct officer shall keep, as part of a record provided for the purpose by the proper county authorities, a statement of the amounts earned by the officer and of the money received by the officer as fees, commissions, or costs.  The officer may designate a person to receive the money as fees, commissions, or costs on behalf of the officer under this subsection.  The officer or a person designated by the officer to receive the fees, commissions, or costs must make an entry in the record when the fees, commissions, or costs are earned and when they are received.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
Amended by:
Acts 2009, 81st Leg., R.S., Ch. 231 (S.B. 1554), Sec. 2, eff. May 27, 2009.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 114 - County Financial Reports › Subchapter C. Reports About Money Collected or Received › Section 114.043. Periodic Report to County Auditor by Officer Who Has Custody of Money in County With Population of 190,000 or More

Sec. 114.043.  PERIODIC REPORT TO COUNTY AUDITOR BY OFFICER WHO HAS CUSTODY OF MONEY IN COUNTY WITH POPULATION OF 190,000 OR MORE.  In a county with a population of 190,000 or more, the county auditor may require a district clerk, district attorney, county officer, or precinct officer to furnish monthly reports, annual reports, or other reports regarding any money, tax, or fee received, disbursed, or remaining on hand.  In connection with those reports, the auditor may count the cash in the custody of the officer or verify the amount on deposit in the bank in which the officer has deposited the cash for safekeeping.
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 114 - County Financial Reports › Subchapter C. Reports About Money Collected or Received › Section 114.044. Report to Commissioners Court at Regular Term by Officer Who Collects Fines, Judgments, or Jury Fees

Sec. 114.044.  REPORT TO COMMISSIONERS COURT AT REGULAR TERM BY OFFICER WHO COLLECTS FINES, JUDGMENTS, OR JURY FEES.  (a)  Each district clerk, county clerk, county judge, county treasurer, sheriff, district attorney, county attorney, constable, or justice of the peace who collects or handles any money for the use of the county shall make a full report at least once a month at a regular term to the commissioners court on all fines imposed and collected, all judgments rendered and collected for the use of the county, and all jury fees collected by the respective courts in favor of or for the use of the county and, at the time of the report, shall present the receipts and vouchers that show the disposition of the money, fines, or judgments.
(b)  Each report must fully state:
(1)  the name of the person fined and the amount of the fine or the name of the person against whom judgment was rendered and the amount of the judgment;
(2)  the style, number, and date of each case in which a fine was imposed or a judgment rendered;  or
(3)  the amount of the jury fees collected, the style and number of the case in which each jury fee was collected, and the name of the person from whom the fee was collected.
(c)  The court shall carefully examine the reports, receipts, and vouchers.  If the court finds them to be correct, the court shall direct the county clerk to enter the information in the county finance records.  If they are found to be incorrect, the court shall summon before the court the officer making the report and shall have corrections made.  The reports, receipts, and vouchers shall be filed in the county clerk's office.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 934 (H.B. 3439), Sec. 5, eff. September 1, 2007.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 114 - County Financial Reports › Subchapter C. Reports About Money Collected or Received › Section 114.046. Annual Report to District Clerk by Officer on Fee Basis Who Collects Fees or Commissions; Removal

Sec. 114.046.  ANNUAL REPORT TO DISTRICT CLERK BY OFFICER ON FEE BASIS WHO COLLECTS FEES OR COMMISSIONS;  REMOVAL.  (a)  If a county officer is compensated on a fee basis, the officer shall file an annual report in triplicate with the district court of the county. The report must be filed on or before the first day of the second month of the fiscal year, must be on a form prescribed by the comptroller, and must show:
(1)  the amount of the fees, commissions, and compensation that the officer earned during the preceding fiscal year;
(2)  the amount of the fees, commissions, and compensation that the officer collected during that year;  and
(3)  an itemized statement of the fees, commissions, and compensation that the officer earned but did not collect during that year, with the name of the party owing each item.
(b)  Within 30 days after the date on which the officer files the report, the clerk of the district court shall forward a copy of the report to the comptroller and the county auditor.  If the county does not have a county auditor, the clerk shall forward a copy of the report to the commissioners court.
(c)  A county tax assessor-collector who files the report with the district clerk shall also file a copy of the report with the comptroller of public accounts at the time of settlement with the comptroller.
(d)  An officer who fails to file the report in the time prescribed by Subsection (a) is liable for a penalty of $25 for each day after the deadline that the report remains unfiled and is subject to removal from office.  The county may recover the penalty in a suit brought for that purpose.
(e)  An officer shall make a final settlement before the deadline for filing the report.  An officer who serves only part of the fiscal year shall file the report and make a final settlement for the part of the year that the officer served, and the officer is entitled to the part of the officer's compensation proportionate to the part of the year served.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1989, 71st Leg., ch. 584, Sec. 102, eff. Sept. 1, 1989.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 114 - County Financial Reports › Subchapter D. Miscellaneous Reports › Section 114.061. County Treasurer's Monthly Claims Report to County Clerk

Sec. 114.061.  COUNTY TREASURER'S MONTHLY CLAIMS REPORT TO COUNTY CLERK.  (a)  At the end of each month, the county treasurer shall file in the office of the county clerk a claims report that shows the total amount of claims registered by the county treasurer during the month.  The treasurer shall report each class of claims separately.
(b)  The county clerk shall enter the claims report in the county finance ledger under the heading of "Registered indebtedness of the county."  The clerk shall keep a separate account of each class of indebtedness.
(c)  From the reports made by the treasurer of disbursements, the clerk shall credit the accounts with the total amount of vouchers of each class of claims paid.
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 114 - County Financial Reports › Subchapter E. County Financial Data Advisory Committee › Section 114.081. Definitions

Sec. 114.081.  DEFINITIONS.  In this subchapter:
(1)  "Committee" means the Texas County Financial Data Advisory Committee.
(2)  "Comptroller" means the comptroller of public accounts.
Added by Acts 2001, 77th Leg., ch. 676, Sec. 3, eff. Sept. 1, 2001.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 114 - County Financial Reports › Subchapter E. County Financial Data Advisory Committee › Section 114.082. County Financial Data Advisory Committee; Duties

Sec. 114.082.  COUNTY FINANCIAL DATA ADVISORY COMMITTEE;  DUTIES.  (a)  The Texas County Financial Data Advisory Committee is established to study county financial reporting requirements and systems and make recommendations to the comptroller and the legislature on ways in which the collection and use of county financial data can be improved without resulting in additional costs to counties.  The comptroller may implement the recommendations of the committee for the reporting of financial data and other pertinent information to the state.
(b)  The recommendations shall address the following issues as they relate to county financial reporting requirements:
(1)  uniformity;
(2)  duplicative reporting requirements;
(3)  the Government Accounting Standards Board's most recent reporting standards;
(4)  electronic filing;  and
(5)  costs associated with meeting the requirements.
(c)  The committee shall develop and recommend:
(1)  a consolidated uniform financial reporting procedure that does not impose a greater reporting burden on counties than current practices;  and
(2)  a voluntary uniform chart of accounts for counties.
Added by Acts 2001, 77th Leg., ch. 676, Sec. 3, eff. Sept. 1, 2001.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 114 - County Financial Reports › Subchapter E. County Financial Data Advisory Committee › Section 114.083. Membership; Officers

Sec. 114.083.  MEMBERSHIP;  OFFICERS.  (a)  The committee consists of the following members:
(1)  one county judge or commissioner appointed by the Texas Conference of Urban Counties;
(2)  one county judge or commissioner appointed by the County Judges and Commissioners Association of Texas;
(3)  two county auditors appointed by the Texas Association of County Auditors;
(4)  two county treasurers appointed by the Texas Association of County Treasurers;
(5)  one county official, other than a county judge, commissioner, auditor, or treasurer, appointed by the executive director of the Texas Association of Counties;
(6)  one county budget officer appointed by the Texas Conference of Urban Counties;
(7)  the comptroller or the comptroller's designee;
(8)  the executive director of the Texas Conference of Urban Counties or the executive director's designee;
(9)  the executive director of the Texas Association of Counties or the executive director's designee;
(10)  the general counsel of the County Judges and Commissioners Association of Texas or the general counsel's designee;  and
(11)  any nonvoting members the other committee members consider appropriate.
(b)  The committee shall elect, by simple majority, a presiding officer from among the committee members.  The presiding officer serves in that capacity for a period not to exceed two years.
(c)  Appointed members of the committee serve at the pleasure of the appointing authority.  If a member of the committee holds a public office, service on the committee is an additional duty of that office.
Added by Acts 2001, 77th Leg., ch. 676, Sec. 3, eff. Sept. 1, 2001.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 114 - County Financial Reports › Subchapter E. County Financial Data Advisory Committee › Section 114.084. Meetings

Sec. 114.084.  MEETINGS.  The committee shall meet quarterly on dates determined by the presiding officer and may hold other meetings at the call of the presiding officer.
Added by Acts 2001, 77th Leg., ch. 676, Sec. 3, eff. Sept. 1, 2001.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 114 - County Financial Reports › Subchapter E. County Financial Data Advisory Committee › Section 114.085. Personnel and Support

Sec. 114.085.  PERSONNEL AND SUPPORT.  (a)  The comptroller, the Texas Association of Counties, and the Texas Conference of Urban Counties shall provide by agreement for the staff and other resources necessary for the operations of the committee.
(b)  The committee may accept a gift, grant, or donation from any person.
(c)  A member of the committee may not receive compensation but is entitled to reimbursement for travel expenses incurred by the member while conducting the business of the committee, as provided in the General Appropriations Act.
Added by Acts 2001, 77th Leg., ch. 676, Sec. 3, eff. Sept. 1, 2001.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 115 - Audit of County Finances › Subchapter A. Audit Authority of County Auditor › Section 115.001. Examination of Records

Sec. 115.001.  EXAMINATION OF RECORDS.  The county auditor shall have continual access to and shall examine and investigate the correctness of:
(1)  the books, accounts, reports, vouchers, and other records of any officer;
(2)  the orders of the commissioners court relating to county finances;  and
(3)  the vouchers given by the trustees of all common school districts 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 115 - Audit of County Finances › Subchapter A. Audit Authority of County Auditor › Section 115.002. Examination of Books and Reports

Sec. 115.002.  EXAMINATION OF BOOKS AND REPORTS.  (a)  The county auditor shall carefully examine and report on all reports that are about the collection of money for the county and that are required to be made to the commissioners court.
(b)  At least once each quarter, the county auditor shall check the books and shall examine in detail the reports of the county tax assessor-collector, the county treasurer, and all other officers.  The auditor shall verify the footings and the correctness of those books and reports.  The auditor shall either stamp the books and reports approved or shall note any differences, errors, or discrepancies.
(c)  The auditor shall carefully examine the report made under Section 114.026 by the county treasurer, together with the canceled orders for payment that have been paid.  The auditor shall verify those orders with the register of orders issued as shown on the auditor's books.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
Amended by:
Acts 2011, 82nd Leg., R.S., Ch. 606 (S.B. 373), Sec. 20, eff. September 1, 2011.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 115 - Audit of County Finances › Subchapter A. Audit Authority of County Auditor › Section 115.003. Examination of Funds Held by County Treasurer

Sec. 115.003.  EXAMINATION OF FUNDS HELD BY COUNTY TREASURER.  (a)  At least once each quarter, or more often if the county auditor desires, the auditor shall, without advance notice, fully examine the condition of, or shall inspect and count, the cash held by the county treasurer or held in a bank in which the treasurer has placed the cash for safekeeping.
(b)  The auditor shall make sure that all balances to the credit of the various funds are actually on hand in cash and that none of the funds are invested in any manner except as authorized by law.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.