CHAPTER 114. COUNTY FINANCIAL REPORTS - Texas Statutes

LOCAL GOVERNMENT CODE

TITLE 4. FINANCES

SUBTITLE B. COUNTY FINANCES

CHAPTER 114. COUNTY FINANCIAL REPORTS

SUBCHAPTER A. GENERAL PROVISIONS

Sec. 114.001. GENERAL REQUIREMENTS APPLICABLE TO REPORTS. (a)

Each report required under this subtitle must be made in writing

and must be sworn to before an officer authorized to administer

oaths by the officer making the report or by a person designated

by the officer to receive fees, commissions, or costs under

Section 114.041(b).

(b) A monthly report must be filed within five days after the

last day of each month.

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

Amended by:

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

231, Sec. 1, eff. May 27, 2009.

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

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

SUBCHAPTER B. REPORTS ABOUT GENERAL FINANCIAL CONDITION OF COUNTY

Sec. 114.021. COUNTY TREASURER'S TABULAR STATEMENT TO

COMMISSIONERS COURT AT REGULAR TERM. (a) In a county that does

not have the office of county auditor, the county treasurer shall

present a tabular statement at each regular term of the

commissioners court. The treasurer shall present the statement

during the second day of the court's term.

(b) In the statement, the treasurer 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 treasurer 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 treasurer shall list separately the amount to the credit

or debit of each fund.

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

Amended by:

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

207, Sec. 1, eff. May 25, 2007.

Sec. 114.022. COUNTY ANNUAL FINANCIAL EXHIBIT. (a) The county

auditor or, in a county that does not have a county auditor, the

county treasurer immediately after the first regular term of the

commissioners court in the year 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 official designated by Subsection (a) 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 county official 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, Sec. 1, eff. Sept. 1, 1987.

Amended by:

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

207, Sec. 2, eff. May 25, 2007.

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

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

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

Sec. 114.026. COUNTY TREASURER'S REPORT TO COMMISSIONERS COURT

AT REGULAR TERM. (a) At least once a month at a 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 least once a month at a 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 a 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 or, if the county has an Internet website, on the

county's website.

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

Amended by:

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

934, Sec. 4, eff. September 1, 2007.

SUBCHAPTER C. REPORTS ABOUT MONEY COLLECTED OR RECEIVED

Sec. 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 may designate a person to receive the money as fees,

commissions, or costs on behalf of the officer under this

subsection. The officer or a person designated by the officer to

receive the fees, commissions, or costs 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, Sec. 1, eff. Sept. 1, 1987.

Amended by:

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

231, Sec. 2, eff. May 27, 2009.

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

Sec. 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 least once a month

at a 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, Sec. 1, eff. Sept. 1, 1987.

Amended by:

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

934, Sec. 5, eff. September 1, 2007.

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

Amended by Acts 1989, 71st Leg., ch. 584, Sec. 102, eff. Sept. 1,

1989.

SUBCHAPTER D. MISCELLANEOUS REPORTS

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

SUBCHAPTER E. COUNTY FINANCIAL DATA ADVISORY COMMITTEE

Sec. 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, Sec. 3, eff. Sept. 1,

2001.

Sec. 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, Sec. 3, eff. Sept. 1,

2001.

Sec. 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, Sec. 3, eff. Sept. 1,

2001.

Sec. 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, Sec. 3, eff. Sept. 1,

2001.

Sec. 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, Sec. 3, eff. Sept. 1,

2001.