LOCAL GOVERNMENT CODE
CHAPTER 112. COUNTY FINANCIAL ACCOUNTING
SUBCHAPTER A. GENERAL PROVISIONS
§ 112.001. ACCOUNTING SYSTEM IN COUNTY WITH COUNTY
AUDITOR AND POPULATION OF LESS THAN 190,000. In a county with a
population of less than 190,000, the county auditor may adopt and
enforce regulations, not inconsistent with law or with a rule
adopted under Section 112.003, that the auditor considers necessary
for the speedy and proper collecting, checking, and accounting of
the revenues and other funds and fees that belong to the county.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987.
§ 112.002. ACCOUNTING SYSTEM IN COUNTY WITH COUNTY
AUDITOR AND POPULATION OF 190,000 OR MORE. (a) In a county with a
population of 190,000 or more, the county auditor shall prescribe
the system of accounting for the county.
(b) The county auditor may adopt and enforce regulations,
not inconsistent with law or with a rule adopted under Section
112.003, that the auditor considers necessary for the speedy and
proper collecting, checking, and accounting of the revenues and
other funds and fees that belong to the county or to a person for
whom a district clerk, district attorney, county officer, or
precinct officer has made a collection or for whose use or benefit
the officer holds or has received funds.
(c) A regulation adopted under this section may not be
inconsistent with generally accepted accounting principles as
established by the Governmental Accounting Standards Board.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987. Amended
by Acts 1999, 76th Leg., ch. 761, § 1, eff. Aug. 30, 1999.
§ 112.003. COMPTROLLER'S AUTHORITY TO PRESCRIBE FORMS
AND DETERMINE MANNER OF STATING ACCOUNTS; UNIFORM CHART OF
ACCOUNTS. (a) The comptroller of public accounts shall prescribe
and prepare the forms to be used by county officials in the
collection of county revenue, funds, fees, and other money and in
the disbursement of funds. The comptroller shall prescribe the
manner of keeping and stating the accounts of the officials.
(b) A county may use the uniform chart of accounts developed
and recommended by the Texas County Financial Data Advisory
Committee and implemented by the comptroller in reporting financial
data or other pertinent information to the state.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987. Amended
by Acts 2001, 77th Leg., ch. 676, § 1, eff. Sept. 1, 2001.
§ 112.004. ACCOUNTS KEPT FOR OFFICERS BY COUNTY
CLERK. (a) This section applies only to a county that does not
have the office of county auditor.
(b) The county clerk shall keep in the county finance ledger
an account for each officer of the county, district, or state who is
authorized or required by law to receive or collect money or other
property that is intended for the use of the county or that belongs
to the county. At the top of each page in an officer's account, the
clerk shall state the name of the officer and the title of the
office.
(c) The clerk shall keep any other accounts necessary to
carry out the purposes of this subtitle and shall conveniently
index the accounts.
(d) The clerk shall enter items daily in the proper
accounts.
(e) Every financial report and voucher must be filed with
the clerk, who shall effectively preserve the report or voucher and
note it briefly in the proper account.
(f) The clerk shall balance each account maintained under
this section.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987.
§ 112.005. ACCOUNTS KEPT FOR OFFICERS BY COUNTY
AUDITOR. (a) The county auditor shall maintain an account for
each county, district, or state officer authorized or required by
law to receive or collect money or other property that is intended
for the use of the county or that belongs to the county.
(b) In the account, the auditor shall detail the items of
indebtedness charged against that officer and the manner of
discharging the indebtedness.
(c) The auditor shall require each person who receives money
that belongs to the county or who has responsibility for the
disposition or management of any property of the county to render
statements to the auditor.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987.
§ 112.006. GENERAL OVERSIGHT AUTHORITY OF COUNTY
AUDITOR. (a) The county auditor has general oversight of the
books and records of a county, district, or state officer
authorized or required by law to receive or collect money or other
property that is intended for the use of the county or that belongs
to the county.
(b) The county auditor shall see to the strict enforcement
of the law governing county finances.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987.
§ 112.007. COUNTY AUDITOR'S RECORDS OF COUNTY FINANCIAL
TRANSACTIONS. The county auditor shall keep a general set of
records to show all the transactions of the county relating to
accounts, contracts, indebtedness of the county, and county
receipts and disbursements.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987.
§ 112.008. MAINTENANCE OF FINANCE RECORDS BY
COMMISSIONERS COURT. (a) The commissioners court of a county
shall maintain a county finance ledger with an index. The court
shall have a full and orderly statement of the condition of the
county finances entered in the ledger.
(b) The county finance ledger is open to public inspection.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987.
§ 112.009. COUNTY AUDITOR PERFORMING DUTIES INSTEAD OF
COUNTY CLERK. If a duty imposed by this subtitle on the county
auditor is the same or nearly the same as a duty imposed by law on
the county clerk, the county clerk is relieved of the duty.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987.
§ 112.010. COUNTY FISCAL YEAR. (a) The county fiscal
year is the calendar year unless the commissioners court of the
county adopts a different fiscal year as provided by Subsection (b)
or (c).
(b) At a regular meeting, the commissioners court of a
county may by order adopt as the county fiscal year a one-year
period that begins on October 1 of each year.
(c) At a regular meeting, the commissioners court of a
county with a population of 3.3 million or more may by order adopt
as the county fiscal year a one-year period that begins on October 1
or March 1 of each year. In the order, the commissioners court may
provide for the transition from one fiscal year to another by
designating an interim fiscal year that may be longer or shorter
than a 12-month period.
(d) The commissioners court of a county that has adopted a
fiscal year under Subsection (b) or (c) may, by order adopted at a
regular meeting, revert to a fiscal year that is the calendar year.
(e) If a law prescribes a certain date or month each year for
an action relating to a county budget and the law is based on the
assumption that the county fiscal year corresponds to the calendar
year, in a county that has a fiscal year other than the calendar
year the law shall be construed as prescribing a date or month that
bears the same relationship to the beginning of the fiscal year that
the specified date or month bears to January 1.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987. Amended
by Acts 2001, 77th Leg., ch. 669, § 49, eff. Sept. 1, 2001.
SUBCHAPTER B. TAX ACCOUNTS AND RECORDS
§ 112.031. ACCOUNT FOR TAX ASSESSOR-COLLECTOR. In
keeping an account for the county tax assessor-collector, the
county clerk must:
(1) keep a separate account for each separate fund on
the tax rolls;
(2) state in each separate account the name of the tax
assessor-collector, the character of the fund entered on the tax
rolls, and the year for which the tax is assessed; and
(3) keep separate and distinct the taxes assessed for
each year.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987.
§ 112.032. RECEIPT FOR TAX ROLLS; CREDITS. (a) When
the tax rolls are ready for delivery to the tax assessor-collector,
the court or officer that has control of the tax rolls shall obtain
a written receipt from the tax assessor-collector for the rolls.
(b) The receipt must specify the amount assessed and due to
the county as listed on the tax rolls and shall state separately the
amount assessed to each fund.
(c) The court or officer shall deliver the receipt to the
county clerk, who shall charge in the proper account in the county
finance records the tax assessor-collector with the amount stated
in the receipt. Those amounts shall be treated as debts owed to the
county by the tax assessor-collector.
(d) The tax assessor-collector shall discharge the
indebtedness within the time prescribed by law by filing receipts
with the county clerk for the discharged indebtedness as follows:
(1) the commission due to the tax assessor-collector;
(2) proper vouchers for any amount that the tax
assessor-collector is required to pay out of money on hand; and
(3) the county treasurer's receipt for the money paid
into the treasury.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987.
§ 112.033. INDIGENT AND DELINQUENT TAX LISTS. (a) The
tax assessor-collector shall make separate lists of indigent and
delinquent taxpayers. Each list must show the name of the taxpayer
and the amount owed.
(b) The commissioners court shall carefully examine each
list and shall, by an order entered on the minutes of the court,
state the names of the taxpayers and the amounts that are judged
uncollectible.
(c) After the order has been made and entered, the tax
assessor-collector is entitled to be credited with the amounts
judged uncollectible in the proper accounts in the county finance
records.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987.
§ 112.034. DELIVERY OF TAX ROLLS TO SUCCESSOR. (a) On
leaving office, the outgoing tax assessor-collector shall deliver
the tax rolls in that officer's possession to the successor
officer. The successor officer shall give to the outgoing tax
assessor-collector a written receipt for the amount of taxes owed
on those rolls.
(b) The receipt must specify the amount of each fund and
each year separately and must also indicate the amount due on the
indigent and delinquent taxpayer lists.
(c) The outgoing tax assessor-collector shall deliver the
receipts to the county clerk, who shall enter those allowed by the
commissioners court to the credit of the officer who presents them.
The clerk shall charge the credited amounts to the successor
officer in the proper accounts.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987.
§ 112.035. OCCUPATION TAX RECORDS. (a) The tax
assessor-collector shall collect all occupation taxes owed to the
county without assessment. That officer shall give the person who
pays the tax a written receipt that states the person's name, the
occupation for which the tax is imposed, the period for which the
tax payment is made, and the amounts collected for the state and for
the county.
(b) On presentation of the receipt, the county clerk shall
issue the person a license in the name of the state, the county, or
both, according to the tax that the person paid, that authorizes the
person to engage in the occupation during the period for which the
tax is paid.
(c) The county clerk shall keep an occupation tax account
for the tax assessor-collector. In the occupation tax account, the
clerk shall charge the tax assessor-collector with each license
issued for the county. The clerk shall credit the officer with the
officer's commissions and with the amount that the officer pays
into the treasury after the officer files with the clerk the proper
receipt from the county treasurer.
(d) At the end of each month, the county clerk shall make two
reports. The clerk shall mail the first report, relating to
licenses issued on taxes paid to the state, to the comptroller of
public accounts. The clerk shall file the second report, relating
to licenses issued on taxes paid to the county, in the clerk's
office. Each report must contain the information stated in the tax
assessor-collector's receipt for the tax and shall be dated and
signed under the clerk's official seal.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987.
SUBCHAPTER C. OTHER SPECIFIC ACCOUNTS
§ 112.051. SHERIFF ACCOUNT. (a) Except as provided by
Subsection (c), the county clerk shall keep an account for the
county sheriff that charges the sheriff with each judgment, fine,
forfeiture, or penalty that is payable to and rendered in any court
of the county and that the sheriff is charged by law to collect. The
sheriff may discharge the liability by producing the county
treasurer's receipt that shows payment of the judgment, fine,
forfeiture, or penalty.
(b) The sheriff may also discharge the liability by showing
to the satisfaction of the commissioners court that the judgment,
fine, forfeiture, or penalty cannot be collected or that it has been
discharged through imprisonment or labor or by escape occurring
without the sheriff's fault or neglect. The sheriff must obtain an
order of the commissioners court that allows the discharge.
(c) The sheriff is not liable for a judgment, fine,
forfeiture, or penalty if the judgment, fine, forfeiture, or
penalty is collected by:
(1) a public or private vendor under Article 103.0031,
Code of Criminal Procedure; or
(2) the county treasurer or county auditor as required
by Section 154.011.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987. Amended
by Acts 1995, 74th Leg., ch. 217, § 4, eff. May 23, 1995.
§ 112.052. JUSTICE OF THE PEACE ACCOUNT. (a) Except as
provided by Subsection (c), a fine imposed or a judgment rendered by
a justice of the peace shall be charged against that justice.
(b) The justice may discharge the indebtedness by:
(1) filing with the county clerk the county
treasurer's receipt for the amount of the indebtedness;
(2) showing to the satisfaction of the commissioners
court that the justice has used due diligence to collect the amount
without avail; or
(3) showing to the satisfaction of the commissioners
court that the indebtedness has been satisfied by imprisonment or
labor.
(c) The justice is not liable for a fine imposed or judgment
rendered by the justice if the fine or judgment is collected by:
(1) a public or private vendor under Article 103.0031,
Code of Criminal Procedure; or
(2) the county treasurer or county auditor as required
by Section 154.011.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987. Amended
by Acts 1995, 74th Leg., ch. 217, § 5, eff. May 23, 1995.
§ 112.053. ESTRAY ACCOUNT. (a) If a notice of an
estray is filed with the county clerk, the clerk shall keep an
estray account on the debit side of the county finance ledger. The
estray account must show the date of the notice, the name of the
person who reported the estray, and a brief description of the
animal. The clerk shall leave the amount of the charge blank until
the sheriff files an account of the sale of the estray.
(b) When the account of the sale is filed, the county clerk
shall enter the net amount due to the county from the sale in the
blank in the estray account. When the county treasurer's receipt is
presented to the clerk, indicating the amount paid into the county
treasury because of the sale, the clerk shall enter that amount on
the credit side of the estray account, showing the date, the name of
the person paying, the amount paid, and a brief description of the
animal. The clerk shall then charge that amount on the debit side
of the county treasurer's account.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987.
§ 112.054. COUNTY TREASURER ACCOUNT. (a) The county
clerk shall keep an account for the county treasurer in the county
finance ledger. In that account, the clerk shall charge the
treasurer separately with each amount for which the treasurer gives
a receipt to the sheriff, county tax assessor-collector, or other
person who pays the amount into the treasury.
(b) The clerk shall credit the treasurer with each amount
paid out by the treasurer after the commissioners court has
approved the treasurer's report of the payments. The clerk shall
also credit the treasurer with the legal commissions of the
treasurer's office.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987.
