LOCAL GOVERNMENT CODE
CHAPTER 114. COUNTY FINANCIAL REPORTS
SUBCHAPTER A. GENERAL PROVISIONS
§ 114.001. GENERAL REQUIREMENTS APPLICABLE TO
REPORTS. (a) Each report required under this subtitle must be
made in writing and must be sworn to by the officer making the
report before an officer authorized to administer oaths.
(b) A monthly report must be filed within five days after
the last day of each month.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987.
§ 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, § 1, eff. Sept. 1, 1987.
§ 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, § 1, eff. Sept. 1, 1987.
SUBCHAPTER B. REPORTS ABOUT GENERAL FINANCIAL CONDITION OF COUNTY
§ 114.021. COUNTY CLERK'S REPORT TO COMMISSIONERS COURT
AT REGULAR TERM. (a) In a county that does not have the office of
county auditor, the county clerk shall present a tabular statement
at each regular term of the commissioners court. The clerk shall
present the statement during the second day of the court's term.
(b) In the statement, the clerk 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 clerk 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 clerk shall list separately the amount to the credit
or debit of each fund.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987.
§ 114.022. COUNTY CLERK'S ANNUAL FINANCIAL
EXHIBIT. (a) Immediately after the first regular term of the
commissioners court in the year, the county clerk 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 clerk 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 clerk 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.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987.
§ 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 warrant 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, § 1, eff. Sept. 1, 1987.
§ 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, § 1, eff. Sept. 1, 1987.
§ 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, § 1, eff. Sept. 1, 1987.
§ 114.026. COUNTY TREASURER'S REPORT TO COMMISSIONERS
COURT AT REGULAR TERM. (a) At each 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 each 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 each 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.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987.
SUBCHAPTER C. REPORTS ABOUT MONEY COLLECTED OR RECEIVED
§ 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
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, § 1, eff. Sept. 1, 1987.
§ 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, § 1, eff. Sept. 1, 1987.
§ 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 each 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, § 1, eff. Sept. 1, 1987.
§ 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, § 1, eff. Sept. 1, 1987. Amended
by Acts 1989, 71st Leg., ch. 584, § 102, eff. Sept. 1, 1989.
SUBCHAPTER D. MISCELLANEOUS REPORTS
§ 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, § 1, eff. Sept. 1, 1987.
SUBCHAPTER E. COUNTY FINANCIAL DATA ADVISORY COMMITTEE
§ 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, § 3, eff. Sept. 1, 2001.
§ 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, § 3, eff. Sept. 1, 2001.
§ 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, § 3, eff. Sept. 1, 2001.
§ 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, § 3, eff. Sept. 1, 2001.
§ 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, § 3, eff. Sept. 1, 2001.
