LOCAL GOVERNMENT CODE
CHAPTER 140. MISCELLANEOUS FINANCIAL PROVISIONS AFFECTING
MUNICIPALITIES, COUNTIES, AND OTHER LOCAL GOVERNMENTS
§ 140.001. RELIEF UNDER FEDERAL BANKRUPTCY LAWS FOR
MUNICIPALITY, TAXING DISTRICT, OR OTHER POLITICAL
SUBDIVISION. (a) A municipality, taxing district, or other
political subdivision that is subject to this section may proceed
under all federal bankruptcy laws intended to relieve municipal
indebtedness.
(b) A municipality is subject to this section if it has the
power to incur indebtedness through the action of its governing
body. A taxing district or other political subdivision is subject
to this section if it has the power to incur indebtedness either
through the action of its governing body or through that of the
county or municipality in which it is located.
(c) The officials and governing body of the municipality,
taxing district, or other political subdivision may adopt all
proceedings and take any action necessary or convenient to fully
avail the entity of the federal bankruptcy laws.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987.
§ 140.002. INVESTMENTS BY POLITICAL SUBDIVISION IN
DEFENSE BONDS AND OTHER FEDERAL OBLIGATIONS. A political
subdivision that has a balance remaining in any of its accounts at
the end of a fiscal year may invest the balance in defense bonds or
other obligations of the United States. If those funds are needed,
the political subdivision shall sell or redeem the federal
obligations in which the funds are invested and shall deposit the
proceeds of the obligations in the account from which they were
originally drawn.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987.
§ 140.003. PURCHASING AND FINANCIAL ACCOUNTING FOR
DISTRICT ATTORNEYS, JUVENILE BOARDS, AND PROBATION
DEPARTMENTS. (a) In this section, "specialized local entity"
means:
(1) a district or criminal district attorney;
(2) a juvenile board, juvenile probation office, or
juvenile department established for one or more counties; or
(3) an adult probation office or department
established for a judicial district.
(b) A specialized local entity shall purchase items in
accordance with the same procedures and subject to the same
requirements applicable to a county under Subchapter C, Chapter
262. For the purposes of this section, a specialized local entity
is treated as if it were a county. A specialized local entity may
make a contract with a county under which the county performs
purchasing functions for the entity.
(c) Within 30 days after the date the fiscal year of a
district or criminal district attorney's office begins, the
attorney shall:
(1) file with the commissioners court of each county
in which the attorney has jurisdiction a complete financial
statement of the office covering the preceding fiscal year; and
(2) prepare a budget for the current fiscal year and
file it with each commissioners court.
(d) If a district or criminal district attorney's office
regularly prepares its budget at a time different from the time
prescribed by Subsection (c), the attorney shall prepare the budget
at the regular time and file it with the commissioners court within
10 days after the date of its adoption.
(e) The financial statement required by Subsection (c) must
contain any information considered appropriate by the district or
criminal district attorney and any information required by the
commissioners court of each county in which the attorney has
jurisdiction.
(f) Each specialized local entity shall deposit in the
county treasury of the county in which the entity has jurisdiction
the funds the entity receives. The county shall hold, deposit,
disburse, invest, and otherwise care for the funds on behalf of the
specialized local entity as the entity directs. If a specialized
local entity has jurisdiction in more than one county, the district
judges having jurisdiction in those counties, by a majority vote,
shall designate from among those counties the county responsible
for managing the entity's funds.
(g) The county auditor, if any, of the county that manages a
specialized local entity's funds has the same authority to audit
the funds of the entity that the auditor has with regard to county
funds.
Added by Acts 1989, 71st Leg., ch. 1250, § 1, eff. Sept. 1, 1989.
Amended by Acts 1991, 72nd Leg., ch. 600, § 2, eff. June 15,
1991.
§ 140.004. BUDGETS OF CERTAIN JUVENILE BOARDS AND
COMMUNITY SUPERVISION AND CORRECTIONS DEPARTMENTS. (a) This
section applies only to:
(1) a juvenile board, juvenile probation office, or
juvenile department established for one or more counties; and
(2) a community supervision and corrections
department established for a judicial district.
(b) Before the 45th day before the first day of the fiscal
year of a county, a juvenile board and a community supervision and
corrections department that each have jurisdiction in the county
shall:
(1) prepare a budget for the board's or department's
next fiscal year; and
(2) hold a meeting to finalize the budget.
(c) Before the 14th day before the juvenile board or
community supervision and corrections department has a meeting to
finalize its budget, the board or department shall file with the
commissioners court:
(1) a copy of the proposed budget; and
(2) a statement containing the date of the board's or
department's meeting to finalize its budget.
(d) Before the later of the 90th day after the last day of
the juvenile board's or community supervision and corrections
department's fiscal year, or the date the county auditor's annual
report is made to the commissioners court, the board or department
shall file with the commissioners court a complete financial
statement of the board or department covering the board's or
department's preceding fiscal year.
(e) The financial statement required by Subsection (d) must
contain any information considered appropriate by the juvenile
board or community supervision and corrections department and any
information required by the commissioners court of each county in
which the board or department has jurisdiction.
(f) The budget for a juvenile board or community supervision
and corrections department may not include an automobile allowance
for a member of the governing body of the board or department if the
member holds another state, county, or municipal office. The
budget may include reimbursement of actual travel expenses,
including mileage for automobile travel, incurred while the member
is engaged in the official business of the board or department.
Added by Acts 1991, 72nd Leg., ch. 600, § 1, eff. June 15, 1991.
Amended by Acts 1995, 74th Leg., ch. 713, § 1, eff. Sept. 1,
1995.
§ 140.005. ANNUAL FINANCIAL STATEMENT OF SCHOOL, ROAD,
OR OTHER DISTRICT. The governing body of a school district,
open-enrollment charter school, junior college district, or a
district or authority organized under Article III, Section 52, or
Article XVI, Section 59, of the Texas Constitution, shall prepare
an annual financial statement showing for each fund subject to the
authority of the governing body during the fiscal year:
(1) the total receipts of the fund, itemized by source
of revenue, including taxes, assessments, service charges, grants
of state money, gifts, or other general sources from which funds are
derived;
(2) the total disbursements of the fund, itemized by
the nature of the expenditure; and
(3) the balance in the fund at the close of the fiscal
year.
Added by Acts 1993, 73rd Leg., ch. 268, § 37, eff. Sept. 1. 1993.
Amended by Acts 2001, 77th Leg., ch. 1504, § 34, eff. Sept. 1,
2001.
§ 140.006. PUBLICATION OF ANNUAL FINANCIAL STATEMENT BY
SCHOOL, ROAD, OR OTHER DISTRICT. (a) Except as provided by
Subsections (c) and (e), the presiding officer of a governing body
shall submit a financial statement prepared under Section 140.005
to a newspaper in each county in which the district or any part of
the district is located.
(b) If a district is located in more than one county, the
financial statement may be published in a newspaper that has
general circulation in the district. If a newspaper is not
published in the county, the financial statement may be published
in a newspaper in an adjoining county.
(c) The presiding officer of a school district shall submit
a financial statement prepared under Section 140.005 to a daily,
weekly, or biweekly newspaper published within the boundaries of
the district. If a daily, weekly, or biweekly newspaper is not
published within the boundaries of the school district, the
financial statement shall be published in the manner provided by
Subsections (a) and (b). The financial statement of an
open-enrollment charter school shall be made available in the
manner provided by Chapter 552, Government Code.
(d) A statement shall be published not later than two months
after the date the fiscal year ends, except that a school district's
statement shall be published not later than the 120th day after the
date the fiscal year ends and in accordance with the accounting
method required by the Central Education Agency.
(e) This section does not apply to an entity created under
Section 52, Article III, or Section 59, Article XVI, Texas
Constitution.
Added by Acts 1993, 73rd Leg., ch. 268, § 37, eff. Sept. 1, 1993.
Amended by Acts 1997, 75th Leg., ch. 1070, § 50, eff. Sept. 1,
1997; Acts 2001, 77th Leg., ch. 1504, § 35, eff. Sept. 1, 2001.
§ 140.007. LEAST COST REVIEW PROGRAM. (a) To assist
counties, the comptroller of public accounts may develop,
promulgate, and widely distribute forms, with instruction, for cost
accounting for public improvements. The comptroller shall consult
with large and small governmental entities and the construction
industry prior to the promulgation of the forms and instructions.
(b) The cost accounting forms shall be simple and concise
and capable of being completed by the counties at a minimum cost.
The form shall provide a simple comparison of the cost of public
improvements constructed by a county's personnel, equipment, or
facilities and a competitive bid submitted by the private sector.
(c) The forms and instructions promulgated and distributed
shall provide for cost comparisons by all governmental entities,
including but not limited to counties, municipalities, special
districts, and any other such entities that construct public
improvements in-house. The cost comparison forms, with
instruction, shall be promulgated and distributed by May 21, 1994.
Added by Acts 1993, 73rd Leg., ch. 1042, § 2, eff. Sept. 1, 1993.
Renumbered from V.T.C.A., Local Government Code § 140.005 by
Acts 1995, 74th Leg., ch. 76, § 17.01(37), eff. Sept. 1, 1995.
Amended by Acts 2003, 78th Leg., ch. 785, § 65, eff. Sept. 1,
2003.
