LOCAL GOVERNMENT CODE
CHAPTER 113. MANAGEMENT OF COUNTY MONEY
SUBCHAPTER A. GENERAL PROVISIONS
§ 113.001. COUNTY TREASURER AS CHIEF CUSTODIAN OF
MONEY. The county treasurer, as chief custodian of county funds,
shall keep in a designated depository and shall account for all
money belonging to the county.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987.
§ 113.002. COUNTY TREASURER'S RECORD OF RECEIPTS AND
EXPENDITURES. The county treasurer shall keep an account of the
receipts and expenditures of all money that the treasurer receives
by virtue of the office and of all debts due to and owed by the
county. The treasurer shall keep accurate, detailed accounts of
all the transactions of the treasurer's office.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987.
§ 113.003. RECEIPT OF MONEY BY COUNTY TREASURER. The
county treasurer shall receive all money belonging to the county
from whatever source it may be derived.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987.
§ 113.004. CLASSES OF COUNTY FUNDS. (a) The county
treasurer shall divide the funds received by the treasurer's office
into three classes. The treasurer shall appropriate the money in
each class of funds to the payment of the claims registered in the
corresponding class of claims.
(b) The classes of funds consist of:
(1) jury fees, money received from the sale of
estrays, and occupation taxes;
(2) money received under the provisions of a road and
bridge law, including penalties recovered from railroads for the
failure to repair crossings, and all fines and forfeitures; and
(3) other money received by the treasurer's office
that is not otherwise appropriated by this section or by the
commissioners court.
(c) The commissioners court, as it considers proper, may
require other accounts to be kept, creating other classes of funds.
The court may require scrip to be issued against those accounts and
to be registered accordingly.
(d) The commissioners court by order may transfer money on
hand from one fund to another as it considers necessary, but amounts
that belong to the first class of funds may not be transferred from
the payment of claims registered in that class unless there is an
excess amount in that class.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987.
§ 113.005. LIABILITY OF COUNTY TREASURER. (a) The
county treasurer is not responsible for any loss of the county funds
through the failure or negligence of a depository. This subsection
does not release the treasurer from responsibility for a loss
resulting from the official misconduct or negligence of the
treasurer, including a misappropriation of the funds, or from
responsibility for funds until a depository is selected and the
funds are deposited.
(b) A treasurer who diverts money from an interest and
sinking fund or who applies money in that fund for a purpose other
than as permitted by Section 113.041(h) is:
(1) subject to a penalty of not less than $500 or more
than $1,000; and
(2) liable for the amount of money that is diverted.
(c) The state is entitled to recover a penalty imposed under
Subsection (b)(1). The amount of diverted money that is recovered
under Subsection (b)(2) shall be paid into the county treasury to
the credit of the fund from which it was diverted.
(d) The attorney general or the district attorney of the
district in which the treasurer resides, or the county attorney in a
county that is not served by a district attorney, may institute suit
against the treasurer and the sureties on the treasurer's official
bond to recover the amounts described by Subsection (b).
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987. Amended
by Acts 1999, 76th Leg., ch. 227, § 7, eff. Sept. 1, 1999.
§ 113.006. LIABILITY OF COUNTY TAX
ASSESSOR-COLLECTOR. A county tax assessor-collector and any
surety on the assessor-collector's bond are relieved of
responsibility for safekeeping funds collected from taxes after the
funds are deposited as required by law with the county depository.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987.
§ 113.008. RECONCILIATION OF COUNTY CHECKS AND
WARRANTS. (a) The county depository shall provide all canceled
checks and warrants and supporting statements to the county
treasurer.
(b) Subsection (a) does not apply if the checks and warrants
are payable from funds under the direct authority of an official
other than the county treasurer as provided by statute. The
exemption provided by this subsection does not apply if the
official requests the county treasurer to be responsible for the
reconciliation of the checks and warrants payable from the funds
that are under the direct authority of the official.
(c) In fulfilling the requirements of Subsection (a), the
county depository shall provide, at the direction of the county
treasurer:
(1) original canceled checks and warrants; or
(2) optical images of the front and back of canceled
checks and warrants if the optical images are retained in
accordance with the rules adopted by the Texas State Library and
Archives Commission.
(d) The county treasurer shall:
(1) reconcile the canceled checks and warrants with
the account records of the depository; and
(2) ensure all financial adjustments are made
regarding the depository account as required.
(e) In this section, a reference to the county treasurer
includes a person performing the duties of the county treasurer.
Added by Acts 1997, 75th Leg., ch. 140, § 1, eff. Sept. 1, 1997.
§ 113.009. CIVIL LIABILITY OF COUNTY TAX
ASSESSOR-COLLECTOR; AUDIT BY COMPTROLLER. (a) Unless an audit
of a county tax assessor-collector's office is conducted under
Subsection (b), a civil cause of action may not be commenced against
a county tax assessor-collector later than four (4) years after the
term of the tax assessor-collector ends as provided by Subsection
(d).
(b) The comptroller may conduct an audit of the books,
records, and accounts of a county tax assessor-collector's office
that relate to the assessor-collector's administration of public
funds during a term of office. The comptroller shall provide an
assessor-collector with notice of an audit under this subsection
not later than the first anniversary of the date the term of office
that is the subject of the audit ends. An audit must be completed
not later than the second anniversary of the date the term of office
that is the subject of the audit ends.
(c) If an audit is conducted under Subsection (b), a civil
action described by Subsection (a) may not be commenced later than
four (4) years after the date the audit conducted under Subsection
(b) is completed.
(d) For purposes of this section, a term of office of an
assessor-collector ends on:
(1) the date the term expires under law, whether or not
the assessor-collector serves during the succeeding term, for an
assessor-collector who is serving at the time the term expires; or
(2) the date a successor takes office for an
assessor-collector who does not continue serving until the time the
term expires under law.
Added by Acts 1999, 76th Leg., ch. 661, § 1, eff. Sept. 1, 1999.
SUBCHAPTER B. DEPOSIT OF MONEY
§ 113.021. REQUIREMENT THAT MONEY BE DEPOSITED WITH
COUNTY TREASURER AND PUT INTO SPECIAL FUND; INTEREST. (a) The
fees, commissions, funds, and other money belonging to a county
shall be deposited with the county treasurer by the officer who
collects the money. The officer must deposit the money in
accordance with any applicable procedures prescribed by or under
Section 112.001 or 112.002. However, the county tax
assessor-collector must deposit the money in accordance with the
procedures prescribed by or under the Tax Code and other laws.
(b) The county treasurer shall deposit the money in the
county depository in a special fund to the credit of the officer who
collected the money. If the money is fees, commissions, or other
compensation collected by an officer who is paid on a salary basis,
the appropriate special fund is the applicable salary fund created
under Chapter 154.
(c) The interest accruing on the money in the special fund
is for the benefit of the county in accordance with other law.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987.
§ 113.022. TIME FOR MAKING DEPOSITS. A county officer
who receives funds shall deposit the funds with the county
treasurer on or before the next regular business day after the date
on which the funds are received. If this deadline is not met, the
officer must deposit the funds, without exception, on or before the
seventh business day after the day on which the funds are received.
However, in a county with fewer than 50,000 inhabitants, the
commissioners court may extend the period during which funds must
be deposited with the county treasurer, but the period may not
exceed 30 days after the date the funds are received.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987.
§ 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 issued in triplicate by the county clerk.
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 of the
warrant. The duplicate shall be signed and returned to the county
clerk. The triplicate shall be signed and returned to the
depositor. If the county has a county auditor, the county clerk
shall give the clerk's copy of the warrant to the auditor, and 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
prepare a receipt in triplicate for all money received. The
treasurer shall keep one copy of the receipt and shall transmit the
original to the county auditor and the other copy to the depositor.
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, § 1, eff. Sept. 1, 1987. Amended
by Acts 2001, 77th Leg., ch. 669, § 50, eff. Sept. 1, 2001.
§ 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, § 1, eff. Sept. 1, 1987.
SUBCHAPTER C. DISBURSEMENT OF MONEY
§ 113.041. DISBURSEMENT OF MONEY BY COUNTY TREASURER;
PAYMENT BY CHECK OR WARRANT; LOST OR DESTROYED
INSTRUMENT. (a) The county treasurer shall disburse the money
belonging to the county and shall pay and apply the money as
required by law and as the commissioners court may require or
direct, not inconsistent with law.
(b) Except as provided by Chapter 156, a person may not
spend or withdraw money from the county treasury except by a check
or warrant drawn on the county treasury, whether or not the money is
in a county depository as required by law.
(c) The county treasurer may not pay money out of the county
treasury without a certificate or warrant from an officer who is
authorized by law to issue the certificate or warrant.
(d) If the treasurer doubts the legality or propriety of an
order, decree, certificate, or warrant presented to the treasurer
for payment, the treasurer may not make the payment. The treasurer
shall report the matter to the commissioners court for the court's
consideration and direction.
(e) If the treasurer is satisfied that an original check or
other order drawn on the county treasury by a proper authority is
lost or destroyed, the treasurer may issue a duplicate instrument
in place of the original. The treasurer may not issue a duplicate
until an applicant has filed an affidavit with the treasurer that
states that the applicant is the true owner of the original
instrument and that the original is lost or destroyed.
(f) The treasurer may require an applicant for a duplicate
instrument to execute a bond with two or more good and sufficient
sureties in an amount that is double the amount of the claim. The
bond must be:
(1) notarized;
(2) made payable to the county judge;
(3) conditioned that the applicant will hold the
county harmless;
(4) conditioned that the applicant will return to the
treasurer on demand by the treasurer the duplicate instrument or
the amount of money named in the duplicate, including any costs that
accrue against the county in collecting the amount; and
(5) approved by the treasurer.
(g) If, after issuance of the duplicate instrument, the
treasurer determines that the duplicate was issued improperly or
that the applicant or person to whom the duplicate was issued is not
the owner of the original instrument, the treasurer shall
immediately demand the return of the duplicate, if it is unpaid, or
the return of the amount paid by the county, if the duplicate is
paid. If the person fails to return the duplicate instrument or the
amount of the instrument, the treasurer shall institute a suit on
the bond through the office of the county or district attorney.
Venue for the suit lies in the county in which the treasurer serves.
(h) A county treasurer may not honor a check or warrant on
the interest and sinking fund provided for a bond of the county or
pay out or divert money in that fund except to pay the principal of
or interest on the bond or invest money in securities as provided by
law.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987. Amended
by Acts 1993, 73rd Leg., ch. 343, § 1, eff. May 29, 1993; Acts
1999, 76th Leg., ch. 227, § 8, eff. Sept. 1, 1999.
§ 113.042. ENDORSEMENT BY COUNTY TREASURER; OTHER
WARRANT REQUIREMENTS. (a) On the presentation of a warrant,
check, voucher, or order 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 a warrant drawn by a proper authority, but the county
treasurer shall, on the presentation of the warrant, endorse the
warrant 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 warrant 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 warrant 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 warrants against
the county treasury for any purpose except as may be provided by the
Code of Criminal Procedure.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987.
§ 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 warrant 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 warrant
for jury service.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987.
§ 113.044. WARRANTS TO BE PUNCHED. At the time the
county treasurer pays a warrant, the treasurer shall punch the
warrant.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987.
§ 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, § 1, eff. Sept. 1, 1987.
§ 113.046. REGISTER OF WARRANTS ISSUED BY JUDGE OR
CLERK. (a) The county auditor shall maintain a register of the
warrants issued on the county treasurer by a judge or by the
district or county clerk. A register entry for a warrant 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 warrants issued, the number of warrants, the amounts
of the warrants, the names of the persons to whom the warrants are
payable, and the purposes of the warrants.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987.
§ 113.047. DISBURSEMENTS FOR SALARIES OR EXPENSES IN
COUNTY WITH POPULATION OF 190,000 OR MORE. After the deposit of
funds in a county depository, an officer in a county with a
population of 190,000 or more 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, § 1, eff. Sept. 1, 1987.
SUBCHAPTER D. SPECIAL PROVISIONS RELATING TO CLAIMS
§ 113.061. CLAIMS REGISTER; CLASSES OF
CLAIMS. (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) The county treasurer shall register claims in one of the
following classes:
(1) scrip issued to pay or feed jurors;
(2) scrip issued under a road law or for work done on
roads and bridges; or
(3) general county indebtedness, including debts
incurred for feeding and guarding prisoners and for claims by
paupers.
(d) The treasurer shall pay each claim in each class in the
order in which it is registered.
(e) The treasurer's register entry for each claim must
state:
(1) the class of the claim;
(2) the name of the payee;
(3) the amount of the claim;
(4) the date of the claim;
(5) the date of the registration;
(6) the claim registration number;
(7) the authority under which the claim was issued;
and
(8) the service for which the claim was issued.
(f) The treasurer shall indicate the claim registration
number and the date of the registration on the face of the claim.
The treasurer shall write the word "Registered" on the claim and
shall officially sign the claim or place the treasurer's approved
facsimile signature on the claim.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987.
§ 113.062. ACKNOWLEDGMENT REQUIRED WHEN CLAIM PAID OR
CREDITED. The county treasurer or any other officer who disburses
money for the county or who receives county claims in payment of
dues of any kind shall require the person who receives the payment
or the credit for the payment, or that person's agent or attorney,
to acknowledge in writing on the face of the claim the receipt of
the amount paid or credited.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987.
§ 113.063. CLAIMS INFORMATION LIST. (a) Each officer
who collects a fine, penalty, forfeiture, judgment, tax, or other
indebtedness owed to the county in a claim against 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 class and register number of the claim;
(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 file the list with the treasurer's report in the
office of the county clerk.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987.
§ 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, § 1, eff. Sept. 1, 1987.
§ 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, § 1, eff. Sept. 1, 1987.
§ 113.066. CANCELLATION OF CERTAIN CLAIMS. The
commissioners court shall cancel a claim presented as a voucher and
determined by the court to be correct by stamping or writing the
word "canceled" on the face of the voucher. The county clerk shall
attest to the cancellation by officially signing the voucher.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987.
SUBCHAPTER Z. MISCELLANEOUS PROVISIONS
§ 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.
(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.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987. Amended
by Acts 1997, 75th Leg., ch. 1197, § 10, eff. June 20, 1997.
§ 113.902. PROSECUTION TO COLLECT DEBT OWED TO COUNTY;
RECOVERY OF ATTORNEY'S FEES AND COSTS. (a) 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, § 1, eff. Sept. 1, 1987. Amended
by Acts 2003, 78th Leg., ch. 145, § 1, eff. Sept. 1, 2003.
§ 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, § 1, eff. Aug. 28, 1989.
