CHAPTER 112. COUNTY FINANCIAL ACCOUNTING - Texas Statutes

LOCAL GOVERNMENT CODE

TITLE 4. FINANCES

SUBTITLE B. COUNTY FINANCES

CHAPTER 112. COUNTY FINANCIAL ACCOUNTING

SUBCHAPTER A. GENERAL PROVISIONS

Sec. 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, Sec. 1, eff. Sept. 1, 1987.

Sec. 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(c) Repealed by Acts 2007, 80th Leg., R.S., Ch. 1224, Sec. 3,

eff. June 15, 2007.

Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.

Amended by Acts 1999, 76th Leg., ch. 761, Sec. 1, eff. Aug. 30,

1999.

Amended by:

Acts 2007, 80th Leg., R.S., Ch.

1224, Sec. 3, eff. June 15, 2007.

Sec. 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, Sec. 1, eff. Sept. 1, 1987.

Amended by Acts 2001, 77th Leg., ch. 676, Sec. 1, eff. Sept. 1,

2001.

Sec. 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, Sec. 1, eff. Sept. 1, 1987.

Sec. 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, Sec. 1, eff. Sept. 1, 1987.

Sec. 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, Sec. 1, eff. Sept. 1, 1987.

Sec. 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, Sec. 1, eff. Sept. 1, 1987.

Sec. 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, Sec. 1, eff. Sept. 1, 1987.

Sec. 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, Sec. 1, eff. Sept. 1, 1987.

Sec. 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, Sec. 1, eff. Sept. 1, 1987.

Amended by Acts 2001, 77th Leg., ch. 669, Sec. 49, eff. Sept. 1,

2001.

SUBCHAPTER B. TAX ACCOUNTS AND RECORDS

Sec. 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, Sec. 1, eff. Sept. 1, 1987.

Sec. 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, Sec. 1, eff. Sept. 1, 1987.

Sec. 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, Sec. 1, eff. Sept. 1, 1987.

Sec. 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, Sec. 1, eff. Sept. 1, 1987.

Sec. 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 payment of the tax, the tax assessor-collector shall:

(1) 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; and

(2) pay into the treasury the amount of the tax collected for

the county.

(c) The tax assessor-collector shall keep an occupation tax

account.

(d) At the end of each month, the tax assessor-collector shall

make two reports. The tax assessor-collector shall mail the

first report, relating to licenses issued on taxes paid to the

state, to the comptroller of public accounts. If authorized by

the comptroller, the report may be submitted electronically

instead of by mail. The tax assessor-collector shall file the

second report, relating to licenses issued on taxes paid to the

county, with a county officer designated by the commissioners

court. Each report must contain the information stated in the

receipt for the tax and shall be dated and signed under the tax

assessor-collector's official seal.

Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.

Amended by:

Acts 2005, 79th Leg., Ch.

573, Sec. 1, eff. September 1, 2005.

SUBCHAPTER C. OTHER SPECIFIC ACCOUNTS

Sec. 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, Sec. 1, eff. Sept. 1, 1987.

Amended by Acts 1995, 74th Leg., ch. 217, Sec. 4, eff. May 23,

1995.

Sec. 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, Sec. 1, eff. Sept. 1, 1987.

Amended by Acts 1995, 74th Leg., ch. 217, Sec. 5, eff. May 23,

1995.

Sec. 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, Sec. 1, eff. Sept. 1, 1987.

Sec. 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, Sec. 1, eff. Sept. 1, 1987.