LOCAL GOVERNMENT CODE
SUBTITLE B. COUNTY FINANCES
CHAPTER 111. COUNTY BUDGET
SUBCHAPTER A. BUDGET PREPARATION IN COUNTIES WITH POPULATION OF
225,000 OR LESS
§ 111.001. SUBCHAPTER APPLICABLE TO COUNTIES WITH
POPULATION OF 225,000 OR LESS; EXCEPTION. This subchapter applies
only to a county that has a population of 225,000 or less and that
does not operate under Subchapter C.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987. Amended
by Acts 1989, 71st Leg., ch. 1, § 11(e), eff. Aug. 28, 1989.
§ 111.002. COUNTY JUDGE AS BUDGET OFFICER. The county
judge serves as the budget officer for the commissioners court of
the county.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987.
§ 111.003. ANNUAL BUDGET REQUIRED. During the 7th or
the 10th month of the fiscal year, as determined by the
commissioners court, the county judge, assisted by the county
auditor or county clerk, shall prepare a budget to cover all
proposed expenditures of the county government for the succeeding
fiscal year.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987. Amended
by Acts 1989, 71st Leg., ch. 117, § 1, eff. Sept. 1, 1989.
§ 111.004. ITEMIZED BUDGET; CONTENTS. (a) The county
judge shall itemize the budget to allow as clear a comparison as
practicable between expenditures included in the proposed budget
and actual expenditures for the same or similar purposes that were
made for the preceding fiscal year. The budget must show as
definitely as possible each of the projects for which an
appropriation is established in the budget and the estimated amount
of money carried in the budget for each project.
(b) The budget must contain a complete financial statement
of the county that shows:
(1) the outstanding obligations of the county;
(2) the cash on hand to the credit of each fund of the
county government;
(3) the funds received from all sources during the
preceding fiscal year;
(4) the funds available from all sources during the
ensuing fiscal year;
(5) the estimated revenues available to cover the
proposed budget; and
(6) the estimated tax rate required to cover the
proposed budget.
(c) In preparing the budget, the county judge shall estimate
the revenue to be derived from taxes to be levied and collected in
the succeeding fiscal year and shall include that revenue in the
estimate of funds available to cover the proposed budget.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987.
§ 111.005. INFORMATION FURNISHED BY COUNTY
OFFICERS. (a) In preparing the budget, the county judge may
require any county officer to furnish existing information
necessary for the judge to properly prepare the budget.
(b) If a county officer fails to provide the information as
required by the county judge, the county judge may request the
commissioners court to issue an order:
(1) directing the county officer to produce the
required information; and
(2) prescribing the form in which the county officer
must produce the information.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987. Amended
by Acts 1997, 75th Leg., ch. 1197, § 1, eff. June 20, 1997.
§ 111.006. PROPOSED BUDGET FILED WITH COUNTY CLERK;
PUBLIC INSPECTION. (a) When the county judge has completed the
preparation of the budget, the judge shall file a copy of the
proposed budget with the county clerk.
(b) The copy of the proposed budget shall be available for
inspection by any taxpayer.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987.
§ 111.007. PUBLIC HEARING ON PROPOSED BUDGET. (a) The
commissioners court shall hold a public hearing on the proposed
budget. Any taxpayer of the county may attend and may participate
in the hearing.
(b) The commissioners court shall set the hearing for a date
after the 15th day of the month next following the month in which
the budget was prepared in accordance with Section 111.003, Local
Government Code, but before the date on which taxes are levied by
the court.
(c) The commissioners court shall give public notice that it
will consider the proposed budget on the date of the hearing. The
notice must state the date, time, and location of the hearing.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987. Amended
by Acts 1989, 71st Leg., ch. 117, § 2, eff. Sept. 1, 1989.
§ 111.0075. SPECIAL NOTICE BY PUBLICATION FOR BUDGET
HEARING. (a) A commissioners court shall publish notice before a
public hearing relating to a budget in at least one newspaper of
general circulation in the county.
(b) Notice published under this section is in addition to
notice required by other law. Notice under this section shall be
published not earlier than the 30th or later than the 10th day
before the date of the hearing.
(c) This section does not apply to a commissioners court
required by other law to give notice by publication of a hearing on
a budget.
Added by Acts 1993, 73rd Leg., ch. 268, § 26, eff. Sept. 1, 1993.
§ 111.008. ADOPTION OF BUDGET. (a) At the conclusion
of the public hearing, the commissioners court shall take action on
the proposed budget.
(b) The commissioners court may make any changes in the
proposed budget that it considers warranted by the law and required
by the interest of the taxpayers.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987.
§ 111.009. APPROVED BUDGET FILED WITH COUNTY CLERK. On
final approval of the budget by the commissioners court, the court
shall file the budget with the county clerk.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987.
§ 111.010. LEVY OF TAXES AND EXPENDITURE OF FUNDS UNDER
BUDGET; EMERGENCY EXPENDITURE; BUDGET TRANSFER. (a) The
commissioners court may levy taxes only in accordance with the
budget.
(b) After final approval of the budget, the commissioners
court may spend county funds only in strict compliance with the
budget, except in an emergency.
(c) The commissioners court may authorize an emergency
expenditure as an amendment to the original budget only in a case of
grave public necessity to meet an unusual and unforeseen condition
that could not have been included in the original budget through the
use of reasonably diligent thought and attention. If the court
amends the original budget to meet an emergency, the court shall
file a copy of its order amending the budget with the county clerk,
and the clerk shall attach the copy to the original budget.
(d) The commissioners court by order may amend the budget to
transfer an amount budgeted for one item to another budgeted item
without authorizing an emergency expenditure.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987. Amended
by Acts 1989, 71st Leg., ch. 167, § 1, 2, eff. May 25, 1989.
§ 111.0105. BUDGET FOR EXPENDITURES FROM PROCEEDS OF
BONDS OR OTHER OBLIGATIONS. If a county bond issue is submitted at
an election or other authorized obligations are to be issued
against future revenues and a tax is to be levied for those
obligations, the commissioners court shall adopt a budget of
proposed expenditures. On receipt of the proceeds of the sale of
the bonds or other obligations, the county may make expenditures
from the proceeds in the manner provided by this subchapter for
expenditures for general purposes.
Added by Acts 1997, 75th Leg., ch. 1197, § 2, eff. June 20, 1997.
§ 111.0106. SPECIAL BUDGET FOR GRANT OR AID MONEY. The
county auditor or the county judge in a county that does not have a
county auditor shall certify to the commissioners court the receipt
of all public or private grant or aid money that is available for
disbursement in a fiscal year but not included in the budget for
that fiscal year. On certification, the court shall adopt a special
budget for the limited purpose of spending the grant or aid money
for its intended purpose.
Added by Acts 1997, 75th Leg., ch. 1197, § 2, eff. June 20, 1997.
§ 111.0107. SPECIAL BUDGET FOR REVENUE FROM
INTERGOVERNMENTAL CONTRACTS. The county auditor or the county
judge in a county that does not have a county auditor shall certify
to the commissioners court the receipt of all revenue from
intergovernmental contracts that is available for disbursement in a
fiscal year but not included in the budget for that fiscal year. On
certification, the court shall adopt a special budget for the
limited purpose of spending the revenue from intergovernmental
contracts for its intended purpose.
Added by Acts 1997, 75th Leg., ch. 1197, § 2, eff. June 20, 1997.
§ 111.0108. SPECIAL BUDGET FOR REVENUE RECEIVED AFTER
START OF FISCAL YEAR. The county auditor or the county judge in a
county that does not have a county auditor shall certify to the
commissioners court the receipt of revenue from a new source not
anticipated before the adoption of the budget and not included in
the budget for that fiscal year. On certification, the court may
adopt a special budget for the limited purpose of spending the
revenue for general purposes or for any of its intended purposes.
Added by Acts 2001, 77th Leg., ch. 938, § 1, eff. Sept. 1, 2001.
§ 111.011. CHANGES IN BUDGET FOR COUNTY PURPOSES. This
subchapter does not prevent the commissioners court from making
changes in the budget for county purposes.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987.
§ 111.012. PENALTY. (a) An officer, employee, or
official of a county government who refuses to comply with this
subchapter commits an offense.
(b) An offense under this section is a misdemeanor
punishable by a fine of not less than $100 or more than $1,000,
confinement in the county jail for not less than one month or more
than one year, or by both fine and confinement.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987.
§ 111.013. LIMITATION ON BUDGET OF COUNTY AUDITOR. An
increase from one fiscal year to the next in the amount budgeted for
expenses of the county auditor's office or the salary of an
assistant auditor shall not exceed five (5) percent without
approval of the commissioners court.
Added by Acts 1991, 72nd Leg., ch. 600, § 3, eff. June 15, 1991;
Acts 1991, 72nd Leg., ch. 739, § 1, eff. Aug. 26, 1991.
§ 111.014. RESERVE ITEM. Notwithstanding any other
provision of this subchapter, a county may establish in the budget a
reserve or contingency item. The item must be included in the
itemized budget under Section 111.004(a) in the same manner as a
project for which an appropriation is established in the budget.
Added by Acts 2003, 78th Leg., ch. 301, § 5, eff. Sept. 1, 2003.
SUBCHAPTER B. BUDGET PREPARATION IN COUNTIES WITH POPULATION OF
MORE THAN 225,000
§ 111.031. SUBCHAPTER APPLICABLE TO COUNTIES WITH
POPULATION OF MORE THAN 225,000; EXCEPTION. This subchapter
applies only to a county that has a population of more than 225,000
and that does not operate under Subchapter C.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987.
§ 111.032. COUNTY AUDITOR AS BUDGET OFFICER. The county
auditor serves as budget officer for the commissioners court of the
county.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987.
§ 111.033. ANNUAL BUDGET REQUIRED. On or immediately
after the first day of each fiscal year, the county auditor shall
prepare a budget to cover the proposed expenditures of the county
government for that fiscal year.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987.
§ 111.034. ITEMIZED BUDGET; CONTENTS. (a) The county
auditor shall itemize the budget to allow as clear a comparison as
practicable between expenditures included in the proposed budget
and actual expenditures for the same or similar purposes that were
made for the preceding fiscal year. The budget must show with
reasonable accuracy each project for which an appropriation is
established in the budget and the estimated amount of money carried
in the budget for each project.
(b) The budget must contain a complete financial statement
of the county that shows:
(1) the outstanding obligations of the county;
(2) the cash on hand to the credit of each fund of the
county government;
(3) the funds received from all sources during the
preceding fiscal year;
(4) the funds and revenue estimated by the auditor to
be received from all sources during the preceding fiscal year;
(5) the funds and revenue estimated by the auditor to
be received from all sources during the ensuing fiscal year; and
(6) a statement of all accounts and contracts on which
sums are due to or owed by the county as of the last day of the
preceding fiscal year, except for taxes and court costs.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987.
§ 111.035. LIMITATION ON EXPENDITURES BEFORE ADOPTION OF
BUDGET. Until a budget for a fiscal year is adopted by the
commissioners court, the county may not make payments during that
fiscal year except for emergencies and for obligations legally
incurred before the first day of the fiscal year for salaries,
utilities, materials, and supplies.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987.
§ 111.036. INFORMATION FURNISHED BY OFFICERS. In
preparing the budget, the county auditor may require any district,
county, or precinct officer of the county to provide information
necessary for the auditor to properly prepare the budget.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987.
§ 111.037. PROPOSED BUDGET FILED WITH COUNTY CLERK;
PUBLIC INSPECTION. (a) The county auditor shall file a copy of
the proposed budget with the county clerk.
(b) The copy of the proposed budget shall be available for
public inspection by any taxpayer.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987.
§ 111.038. PUBLIC HEARING ON PROPOSED BUDGET. (a) The
commissioners court shall hold a public hearing on the proposed
budget. Any taxpayer of the county may attend and may participate
in the hearing.
(b) The commissioners court shall hold the hearing on a day
within 10 calendar days after the date the proposed budget is filed
but before the last day of the first month of the fiscal year.
(c) The commissioners court shall publish notice that it
will consider the proposed budget on the date of the budget hearing.
The notice must be published once in a newspaper of general
circulation in the county and must state the date, time, and
location of the hearing.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987. Amended
by Acts 1999, 76th Leg., ch. 552, § 1, eff. June 18, 1999.
§ 111.0385. SPECIAL NOTICE BY PUBLICATION FOR BUDGET
HEARING. (a) A commissioners court shall publish notice before a
public hearing relating to a budget in at least one newspaper of
general circulation in the county.
(b) Notice published under this section is in addition to
notice required by other law. Notice under this section shall be
published not earlier than the 30th or later than the 10th day
before the date of the hearing.
(c) This section does not apply to a commissioners court
required by other law to give notice by publication of a hearing on
a budget.
Added by Acts 1993, 73rd Leg., ch. 268, § 27, eff. Sept. 1, 1993.
§ 111.039. ADOPTION OF BUDGET. (a) At the conclusion
of the public hearing, the commissioners court shall take action on
the proposed budget.
(b) The commissioners court may make any changes in the
proposed budget that it considers warranted by the facts and law and
required by the interest of the taxpayers, but the amounts budgeted
in a fiscal year for expenditures from the various funds of the
county may not exceed the balances in those funds as of the first
day of the fiscal year, plus the anticipated revenue for the fiscal
year as estimated by the county auditor.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987.
§ 111.040. APPROVED BUDGET FILED WITH OFFICERS. On
final approval of the budget by the commissioners court, the court
shall file a copy of the budget with the county auditor and the
county clerk.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987. Amended
by Acts 1989, 71st Leg., ch. 584, § 100, eff. Sept. 1, 1989.
§ 111.041. EXPENDITURE OF FUNDS UNDER BUDGET; EMERGENCY
EXPENDITURE; BUDGET TRANSFER. (a) The commissioners court may
spend county funds only in strict compliance with the budget,
except as provided by this section.
(b) The commissioners court may authorize an emergency
expenditure as an amendment to the original budget only in a case of
grave public necessity to meet an unusual and unforeseen condition
that could not have been included in the original budget through the
use of reasonably diligent thought and attention. If the court
amends the original budget to meet an emergency, the court shall
file a copy of its order amending the budget with the county clerk,
and the clerk shall attach the copy to the original budget.
(c) The commissioners court by order may amend the budget to
transfer an amount budgeted for one item to another budgeted item
without authorizing an emergency expenditure.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987. Amended
by Acts 1997, 75th Leg., ch. 1197, § 3, eff. June 20, 1997.
§ 111.0415. CHANGES IN BUDGET FOR COUNTY PURPOSES. This
subchapter does not prevent the commissioners court from making
changes in the budget for county purposes.
Added by Acts 1997, 75th Leg., ch. 1197, § 4, eff. June 20, 1997.
§ 111.042. BUDGET FOR EXPENDITURES FROM PROCEEDS OF
BONDS OR OTHER OBLIGATIONS. If a county bond issue is submitted at
an election or other authorized obligations are to be issued
against future revenues and a tax is to be levied for those
obligations, the commissioners court shall adopt a budget of
proposed expenditures. On receipt of the proceeds of the sale of
the bonds or other obligations, the county may make expenditures
from the proceeds in the manner provided by this subchapter for
expenditures for general purposes.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987. Amended
by Acts 1997, 75th Leg., ch. 1197, § 5, eff. June 20, 1997.
§ 111.043. SPECIAL BUDGET FOR GRANT OR AID MONEY. The
county auditor shall certify to the commissioners court the receipt
of all public or private grant or aid money that is available for
disbursement in a fiscal year but not included in the budget for
that fiscal year. On certification, the court shall adopt a special
budget for the limited purpose of spending the grant or aid money
for its intended purpose.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987.
§ 111.0431. SPECIAL BUDGET FOR REVENUE FROM
INTERGOVERNMENTAL CONTRACTS. The county auditor shall certify to
the commissioners court the receipt of all revenue from
intergovernmental contracts that is available for disbursement in a
fiscal year but not included in the budget for that fiscal year. On
certification, the court shall adopt a special budget for the
limited purpose of spending the revenue from intergovernmental
contracts for its intended purpose.
Added by Acts 1997, 75th Leg., ch. 1197, § 6, eff. June 20, 1997.
§ 111.0432. SPECIAL BUDGET FOR REVENUE RECEIVED AFTER
START OF FISCAL YEAR. The county auditor shall certify to the
commissioners court the receipt of revenue from a new source not
anticipated before the adoption of the budget and not included in
the budget for that fiscal year. On certification, the court may
adopt a special budget for the limited purpose of spending the
revenue for general purposes or for any of its intended purposes.
Added by Acts 2001, 77th Leg., ch. 938, § 2, eff. Sept. 1, 2001.
§ 111.044. LIMITATION ON BUDGET OF COUNTY AUDITOR. An
increase from one fiscal year to the next in the amount budgeted for
expenses of the county auditor's office or the salary of an
assistant auditor shall not exceed five (5) percent without
approval of the commissioners court.
Added by Acts 1991, 72nd Leg., ch. 600, § 4, eff. June 15, 1991;
Acts 1991, 72nd Leg., ch. 739, § 2, eff. Aug. 26, 1991.
§ 111.045. RESERVE ITEM. Notwithstanding any other
provision of this subchapter, a county may establish in the budget a
reserve or contingency item. The item must be included in the
itemized budget under Section 111.034(a) in the same manner as a
project for which an appropriation is established in the budget.
Added by Acts 2003, 78th Leg., ch. 301, § 6, eff. Sept. 1, 2003.
SUBCHAPTER C. ALTERNATE METHOD OF BUDGET PREPARATION IN COUNTIES
WITH POPULATION OF MORE THAN 125,000
§ 111.061. SUBCHAPTER APPLICABLE TO COUNTIES WITH
POPULATION OF MORE THAN 125,000. This subchapter applies only to a
county that has a population of more than 125,000 and that chooses
to operate under this subchapter instead of under Subchapter A or B.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987. Amended
by Acts 1989, 71st Leg., ch. 1, § 11(e), eff. Aug. 28, 1989.
§ 111.062. APPOINTMENT OF BUDGET OFFICER; ABOLITION OF
OFFICE. (a) The commissioners court of the county may appoint a
county budget officer to prepare a county budget for the fiscal
year.
(b) A county that establishes the office of county budget
officer may abolish that office only by a formal action of the
commissioners court. The court must take the action after the first
day of the second month of the fiscal year and before the first day
of the sixth month of the fiscal year. If the office is abolished,
the duties of budget officer shall be performed by:
(1) the county judge, if the county has a population of
225,000 or less; or
(2) the county auditor, if the county has a population
of more than 225,000.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987. Amended
by Acts 1993, 73rd Leg., ch. 593, § 1, eff. June 13, 1993.
§ 111.063. ITEMIZED BUDGET; CONTENTS. (a) The budget
officer shall itemize the budget to allow as clear a comparison as
practicable between expenditures included in the proposed budget
and actual or estimated expenditures for the same or similar
purposes that were made for the preceding fiscal year. The budget
must show with reasonable accuracy each of the projects for which an
appropriation is established in the budget and the estimated amount
of money carried in the budget for each project.
(b) The budget officer shall obtain from the county auditor
any information necessary to prepare a complete financial statement
for inclusion in the budget. The financial statement must show:
(1) the outstanding obligations of the county;
(2) the cash on hand to the credit of each fund of the
county government;
(3) funds received from all sources during the
preceding fiscal year;
(4) the funds and revenue estimated by the auditor to
be received from all sources during the preceding fiscal year;
(5) the funds and revenue estimated by the auditor to
be received during the ensuing year; and
(6) a statement of all accounts and contracts on which
sums are due to or owed by the county as of the last day of the
preceding fiscal year, except for taxes and court costs.
(c) If actual amounts for the information described by
Subsection (b)(1), (b)(2), (b)(3), or (b)(6) are not available at
the time the budget officer prepares the financial statement, the
budget officer may use in the preparation of the statement
estimates of that information made by the county auditor.
(d) Subsection (c) does not prevent the commissioners court
from adopting a budget before the beginning of the fiscal year for
which the budget is prepared.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987. Amended
by Acts 1989, 71st Leg., ch. 1044, § 1, eff. Sept. 1, 1989.
§ 111.064. LIMITATION ON EXPENDITURES BEFORE ADOPTION OF
BUDGET. Until a budget for a fiscal year is adopted by the
commissioners court, the county may not make payments during that
fiscal year except for emergencies and for obligations legally
incurred before the first day of the fiscal year for salaries,
utilities, materials, and supplies.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987.
§ 111.065. INFORMATION FURNISHED BY OFFICERS. In
preparing or monitoring the budget, the budget officer may require
the county auditor or any other district, county, or precinct
officer of the county to provide any information necessary for the
budget officer to properly prepare or monitor the budget.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987.
§ 111.066. PROPOSED BUDGET FILED WITH COUNTY CLERK AND
COUNTY AUDITOR; PUBLIC INSPECTION. (a) The budget officer shall
file a copy of the proposed budget with the county clerk and the
county auditor.
(b) The copy of the proposed budget shall be available for
public inspection.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987.
§ 111.067. PUBLIC HEARING ON PROPOSED BUDGET. (a) The
commissioners court shall hold a public hearing on the proposed
budget. Any taxpayer of the county may attend and may participate
in the hearing.
(b) The commissioners court shall hold the hearing on a day
within 10 calendar days after the date the proposed budget is filed
but before the last day of the first month of the fiscal year.
(c) The commissioners court shall publish notice that it
will consider the proposed budget on the date of the budget hearing.
The notice must be published once in a newspaper of general
circulation in the county and must state the date, time, and
location of the hearing.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987. Amended
by Acts 1999, 76th Leg., ch. 552, § 2, eff. June 18, 1999.
§ 111.0675. COMMISSIONERS COURT: SPECIAL NOTICE BY
PUBLICATION FOR BUDGET HEARING. (a) A commissioners court shall
publish notice before a public hearing relating to a budget in at
least one newspaper of general circulation in the county.
(b) Notice published under this section is in addition to
notice required by other law. Notice under this section shall be
published not earlier than the 30th or later than the 10th day
before the date of the hearing.
(c) This section does not apply to a commissioners court
required by other law to give notice by publication of a hearing on
a budget.
Added by Acts 1993, 73rd Leg., ch. 268, § 28, eff. Sept. 1, 1993.
§ 111.068. ADOPTION OF BUDGET. (a) At the conclusion
of the public hearing, the commissioners court shall take action on
the proposed budget.
(b) The commissioners court may make any changes in the
proposed budget that it considers warranted by the facts and law and
required by the interest of the taxpayers, but the amounts budgeted
in a fiscal year for expenditures from the various funds of the
county may not exceed the balances in those funds as of the first
day of the fiscal year, plus the anticipated revenue for the fiscal
year as estimated by the county auditor.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987.
§ 111.069. APPROVED BUDGET FILED WITH OFFICERS. On
final approval of the budget by the commissioners court, the court
shall file a copy of the budget with the county auditor and the
county clerk.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987. Amended
by Acts 1989, 71st Leg., ch. 584, § 101, eff. Sept. 1, 1989.
§ 111.070. EXPENDITURE OF FUNDS UNDER BUDGET; EMERGENCY
EXPENDITURE; BUDGET TRANSFER. (a) The commissioners court may
spend county funds only in strict compliance with the budget,
except as provided by this section.
(b) The commissioners court may authorize an emergency
expenditure as an amendment to the original budget only in a case of
grave public necessity to meet an unusual and unforeseen condition
that could not have been included in the original budget through the
use of reasonably diligent thought and attention. If the court
amends the original budget to meet an emergency, the court shall
file a copy of its order amending the budget with the county clerk
and the clerk shall attach the copy to the original budget.
(c) The commissioners court by order may amend the budget to
transfer an amount budgeted for one item to another budgeted item
without authorizing an emergency expenditure.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987. Amended
by Acts 1997, 75th Leg., ch. 1197, § 7, eff. June 20, 1997.
§ 111.0705. BUDGET FOR EXPENDITURES FROM PROCEEDS OF
BONDS OR OTHER OBLIGATIONS. If a county bond issue is submitted at
an election or other authorized obligations are to be issued
against future revenues and a tax is to be levied for those
obligations, the commissioners court shall adopt a budget of
proposed expenditures. On receipt of the proceeds of the sale of
the bonds or other obligations, the county may make expenditures
from the proceeds in the manner provided by this subchapter for
expenditures for general purposes.
Added by Acts 1997, 75th Leg., ch. 1197, § 8, eff. June 20, 1997.
§ 111.0706. SPECIAL BUDGET FOR GRANT OR AID MONEY. The
county auditor shall certify to the commissioners court the receipt
of all public or private grant or aid money that is available for
disbursement in a fiscal year but not included in the budget for
that fiscal year. On certification, the court shall adopt a special
budget for the limited purpose of spending the grant or aid money
for its intended purpose.
Added by Acts 1997, 75th Leg., ch. 1197, § 8, eff. June 20, 1997.
§ 111.0707. SPECIAL BUDGET FOR REVENUE FROM
INTERGOVERNMENTAL CONTRACTS. The county auditor shall certify to
the commissioners court the receipt of all revenue from
intergovernmental contracts that is available for disbursement in a
fiscal year but not included in the budget for that fiscal year. On
certification, the court shall adopt a special budget for the
limited purpose of spending the revenue from intergovernmental
contracts for its intended purpose.
Added by Acts 1997, 75th Leg., ch. 1197, § 8, eff. June 20, 1997.
§ 111.07075. SPECIAL BUDGET FOR REVENUE RECEIVED AFTER
START OF FISCAL YEAR. The county auditor shall certify to the
commissioners court the receipt of revenue from a new source not
anticipated before the adoption of the budget and not included in
the budget for that fiscal year. On certification, the court may
adopt a special budget for the limited purpose of spending the
revenue for general purposes or for any of its intended purposes.
Added by Acts 2001, 77th Leg., ch. 938, § 3, eff. Sept. 1, 2001.
§ 111.0708. PLEDGING REVENUE AS SECURITY FOR BONDS AND
OTHER OBLIGATIONS. In preparing a county budget, a county may
secure county bonds or other obligations by pledging for the term of
the bonds or other obligations:
(1) any security authorized by law; or
(2) any revenue or receipts obtained by the county
from the levy of a state tax if the state is required to pay the
county the proceeds or receipts from the tax.
Added by Acts 1997, 75th Leg., ch. 1197, § 8, eff. June 20, 1997.
§ 111.0709. CHANGES IN BUDGET FOR COUNTY PURPOSES. This
subchapter does not prevent the commissioners court from making
changes in the budget for county purposes.
Added by Acts 1997, 75th Leg., ch. 1197, § 8, eff. June 20, 1997.
§ 111.071. BUDGET OFFICER'S ASSISTANCE TO COMMISSIONERS
COURT. The budget officer may assist the commissioners court in
the performance of the court's duties relating to the efficiency
and effectiveness of county operations.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987.
§ 111.072. DUTIES RETAINED BY COUNTY AUDITOR. The
duties given under Subchapter B to the county auditor that are not
expressly conferred by this subchapter on the budget officer remain
duties of the county auditor.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987.
§ 111.073. EMPLOYMENT OF PERSONNEL. The commissioners
court may employ personnel necessary to assist the budget officer
in the performance of the duties of that office.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987.
§ 111.074. LIMITATION ON BUDGET OF COUNTY AUDITOR. An
increase from one fiscal year to the next in the amount budgeted for
expenses of the county auditor's office or the salary of an
assistant auditor shall not exceed five (5) percent without
approval of the commissioners court.
Added by Acts 1991, 72nd Leg., ch. 600, § 5, eff. June 15, 1991;
Acts 1991, 72nd Leg., ch. 739, § 3, eff. Aug. 26, 1991.
§ 111.075. RESERVE ITEM. Notwithstanding any other
provision of this subchapter, a county may establish in the budget a
reserve or contingency item. The item must be included in the
itemized budget under Section 111.063(a) in the same manner as a
project for which an appropriation is established in the budget.
Added by Acts 2003, 78th Leg., ch. 301, § 7, eff. Sept. 1, 2003.
SUBCHAPTER D. BUDGET APPROPRIATIONS
§ 111.091. APPROPRIATION ACCOUNTS. (a) On the
adoption and certification of a general or special county budget,
the county auditor shall open an appropriation account for each
main budgeted or special item in the budget.
(b) The county auditor shall enter to an appropriation
account each warrant drawn against that appropriation.
(c) The county auditor periodically shall inform the
commissioners court of the condition of the appropriation accounts.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987.
§ 111.092. DEPARTMENTAL EXPENSES NOT TO EXCEED
APPROPRIATIONS. The county auditor shall oversee the warrant
process to ensure that the expenses of any department do not exceed
the budget appropriations for that department.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987.
§ 111.093. APPROPRIATIONS FOR PURCHASES, CONTRACTS,
SALARIES, OR LABOR EXPENSES IN COUNTY WITH POPULATION OF MORE THAN
225,000. (a) This section applies only to a county with a
population of more than 225,000.
(b) The county auditor shall charge all purchase orders,
requisitions, contracts, and salary and labor allowances to the
appropriation accounts.
(c) A requisition issued or a contract for work, labor,
services, or materials and supplies that is entered into in the
manner provided by law by a proper authority is not binding until
the county auditor certifies that the budget contains an ample
provision for the obligation and that funds are or will be available
to pay the obligation when due.
(d) The amount allocated in the budget for a purchase order,
requisition, contract, special purpose, or salary or labor account
may not be allocated for any other purpose unless an unexpended
balance remains in the account after full discharge of the
obligation or unless the requisition, contract, or allocation is
canceled in writing by the commissioners court or a county officer
for a valid reason.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987.
§ 111.094. ITEMIZED BUDGET. The commissioners court in
preparing the county budget shall determine the amount of county
funds to be spent for the juvenile probation department in the
county budget.
Added by Acts 1997, 75th Leg., ch. 1197, § 9, eff. June 20, 1997.
§ 111.095. SPECIAL FUNDS. (a) This section shall
apply to all funds maintained and controlled by a county tax
assessor-collector that are not included in the county budget.
(b) At least 60 days before the first day of the county's
fiscal year, the county tax assessor-collector shall prepare a
budget for the expenditure of the funds during that fiscal year and
file a copy of that budget with the county budget officer. The
county budget officer shall make a copy of the budget filed with the
budget officer available to the public at all reasonable times. The
budget filed with the county budget officer is not subject to
approval by the commissioners court of the county, but any member of
the public is entitled to speak for or against the budget during the
county's budget process. Funds in the accounts under this section
may be spent only in compliance with the budget filed with the
county budget officer under this subsection.
(c) Funds in the accounts under this section may not be used
to supplement the salary or cover the personal expenses of the
county tax assessor-collector.
(d) The provisions of this section are cumulative with the
provisions of other statutes pertaining to county funds.
Added by Acts 2001, 77th Leg., ch. 938, § 4, eff. Sept. 1, 2001.
