CHAPTER 113. MANAGEMENT OF COUNTY MONEY - Texas Statutes

LOCAL GOVERNMENT CODE

TITLE 4. FINANCES

SUBTITLE B. COUNTY FINANCES

CHAPTER 113. MANAGEMENT OF COUNTY MONEY

SUBCHAPTER A. GENERAL PROVISIONS

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

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

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

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

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

Amended by Acts 1999, 76th Leg., ch. 227, Sec. 7, eff. Sept. 1,

1999.

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

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

1997.

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

1999.

SUBCHAPTER B. DEPOSIT OF MONEY

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

Sec. 113.022. TIME FOR MAKING DEPOSITS. (a) 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.

(b) A county treasurer shall deposit the funds received under

Subsection (a) in the county depository in accordance with

Section 116.113(a). In all cases, the treasurer shall deposit

the funds on or before the seventh business day after the date

the treasurer receives the funds.

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

Amended by:

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

836, Sec. 1, eff. September 1, 2007.

Sec. 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. 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 deposit

warrant. The county treasurer shall provide the county clerk or

the county auditor with duplicate deposit warrants or a written

report of all deposit warrants received that contains detailed

information about each warrant. On the request of a person

making a deposit, the county treasurer may provide a duplicate

deposit warrant to the person. If the county has a county

auditor, 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 provide the county auditor with duplicate

warrants or a written report of all warrants that contains

detailed information about each warrant. On the request of a

person making a deposit, the county treasurer may provide a

duplicate warrant to the person. 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, Sec. 1, eff. Sept. 1, 1987.

Amended by Acts 2001, 77th Leg., ch. 669, Sec. 50, eff. Sept. 1,

2001.

Amended by:

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

934, Sec. 2, eff. September 1, 2007.

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

SUBCHAPTER C. DISBURSEMENT OF MONEY

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

Amended by Acts 1993, 73rd Leg., ch. 343, Sec. 1, eff. May 29,

1993; Acts 1999, 76th Leg., ch. 227, Sec. 8, eff. Sept. 1, 1999.

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

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

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

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

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

Sec. 113.048. DISBURSEMENT OF MONEY FOR JURY SERVICE. (a)

Notwithstanding any other provision of this subchapter or other

law to the contrary, a county treasurer may disburse to a person

who reports for jury service and discharges the person's duty the

daily amount of reimbursement for jury service expenses set by

the commissioners court under Section 61.001, Government Code,

by:

(1) using an electronic funds transfer system in accordance with

Chapter 156;

(2) using a cash dispensing machine;

(3) issuing a debit card or a stored value card; or

(4) using any other method that the county treasurer and the

commissioners court determine is secure, accurate, and

cost-effective and that is convenient for persons who report for

jury service.

(b) A system or method of payment adopted by a county treasurer

under Subsection (a) may be implemented only if it is approved by

the commissioners court and administered in accordance with the

procedures established by the county auditor or by the chief

financial officer of a county that does not have a county

auditor.

(c) A system or method of payment authorized by this section may

be used in lieu of or in addition to the issuance of warrants or

checks authorized under this subchapter.

Added by Acts 2009, 81st Leg., R.S., Ch.

734, Sec. 1, eff. September 1, 2009.

SUBCHAPTER D. SPECIAL PROVISIONS RELATING TO CLAIMS

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

Sec. 113.062. ACKNOWLEDGMENT REQUIRED WHEN CLAIM PAID OR

CREDITED. The county treasurer may 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, Sec. 1, eff. Sept. 1, 1987.

Amended by:

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

934, Sec. 3, eff. September 1, 2007.

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

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

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

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

SUBCHAPTER Z. MISCELLANEOUS PROVISIONS

Sec. 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. This subsection does not apply to a county that

operates an electronic requisition system.

(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.

(d) The commissioners court of a county may establish an

electronic requisition system to perform the functions required

by Subsection (a). The county auditor, subject to the approval

of the commissioners court, shall establish procedures for

administering the system.

(e) An electronic requisition system established under this

section must be able to electronically transmit data to and

receive data from the county's financial system in a manner that

meets professional, regulatory, and statutory requirements and

standards, including those related to purchasing, auditing, and

accounting.

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

Amended by Acts 1997, 75th Leg., ch. 1197, Sec. 10, eff. June 20,

1997.

Amended by:

Acts 2005, 79th Leg., Ch.

936, Sec. 1, eff. June 18, 2005.

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

Amended by Acts 2003, 78th Leg., ch. 145, Sec. 1, eff. Sept. 1,

2003.

Sec. 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, Sec. 1, eff. Aug. 28,

1989.