State Codes and Statutes

LOCAL GOVERNMENT CODE

TITLE 4. FINANCES

SUBTITLE B. COUNTY FINANCES

CHAPTER 111. COUNTY BUDGET

SUBCHAPTER A. BUDGET PREPARATION IN COUNTIES WITH POPULATION OF

225,000 OR LESS

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

Amended by Acts 1989, 71st Leg., ch. 1, Sec. 11(e), eff. Aug. 28,

1989.

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

Sec. 111.003. ANNUAL BUDGET REQUIRED. (a) 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.

(b) A proposed budget that will require raising more revenue

from property taxes than in the previous year must contain a

cover page with the following statement in 18-point or larger

type: "This budget will raise more total property taxes than

last year's budget by (insert total dollar amount of increase and

percentage increase), and of that amount (insert amount computed

by multiplying the proposed tax rate by the value of new property

added to the roll) is tax revenue to be raised from new property

added to the tax roll this year."

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

Amended by Acts 1989, 71st Leg., ch. 117, Sec. 1, eff. Sept. 1,

1989.

Amended by:

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

924, Sec. 7, eff. September 1, 2007.

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

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

Amended by Acts 1997, 75th Leg., ch. 1197, Sec. 1, eff. June 20,

1997.

Sec. 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 person. If the county maintains an Internet

website, the county clerk shall take action to ensure that the

proposed budget is posted on the website.

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

Amended by:

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

924, Sec. 8, eff. September 1, 2007.

Sec. 111.007. PUBLIC HEARING ON PROPOSED BUDGET. (a) The

commissioners court shall hold a public hearing on the proposed

budget. Any person 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. The notice must include, in type of a size at least

equal to the type used for other items in the notice, any

statement required to be included in the proposed budget under

Section 111.003(b).

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

Amended by Acts 1989, 71st Leg., ch. 117, Sec. 2, eff. Sept. 1,

1989.

Amended by:

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

924, Sec. 9, eff. September 1, 2007.

Sec. 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.

(d) Notice under this section must include, in type of a size at

least equal to the type used for other items in the notice, any

statement required to be included in the proposed budget under

Section 111.003(b).

Added by Acts 1993, 73rd Leg., ch. 268, Sec. 26, eff. Sept. 1,

1993.

Amended by:

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

924, Sec. 10, eff. September 1, 2007.

Sec. 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.

(c) Adoption of a budget that will require raising more revenue

from property taxes than in the previous year requires a separate

vote of the commissioners court to ratify the property tax

increase reflected in the budget. A vote under this subsection

is in addition to and separate from the vote to adopt the budget

or a vote to set the tax rate required by Chapter 26, Tax Code,

or other law.

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

Amended by:

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

924, Sec. 11, eff. September 1, 2007.

Sec. 111.009. APPROVED BUDGET FILED WITH COUNTY CLERK: POSTING

ON INTERNET. On final approval of the budget by the

commissioners court, the court shall:

(1) file the budget with the county clerk; and

(2) if the county maintains an Internet website, take action to

ensure that a copy of the budget is posted on the website.

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

Amended by:

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

924, Sec. 12, eff. September 1, 2007.

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

Amended by Acts 1989, 71st Leg., ch. 167, Sec. 1, 2, eff. May 25,

1989.

Sec. 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, Sec. 2, eff. June 20,

1997.

Sec. 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, Sec. 2, eff. June 20,

1997.

Sec. 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, Sec. 2, eff. June 20,

1997.

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

2001.

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

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

Sec. 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, Sec. 3, eff. June 15,

1991; Acts 1991, 72nd Leg., ch. 739, Sec. 1, eff. Aug. 26, 1991.

Sec. 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, Sec. 5, eff. Sept. 1,

2003.

SUBCHAPTER B. BUDGET PREPARATION IN COUNTIES WITH POPULATION OF

MORE THAN 225,000

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

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

Sec. 111.033. ANNUAL BUDGET REQUIRED. (a) Within 30 days

before the first day of each fiscal year or on or immediately

after that first day, the county auditor shall prepare a budget

to cover the proposed expenditures of the county government for

that fiscal year.

(b) A proposed budget that will require raising more revenue

from property taxes than in the previous year must contain a

cover page with the following statement in 18-point or larger

type: "This budget will raise more total property taxes than

last year's budget by (insert total dollar amount of increase and

percentage increase), and of that amount (insert amount computed

by multiplying the proposed tax rate by the value of new property

added to the roll) is tax revenue to be raised from new property

added to the tax roll this year."

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

Amended by:

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

563, Sec. 1, eff. September 1, 2007.

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

924, Sec. 13, eff. September 1, 2007.

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

87, Sec. 15.002, eff. September 1, 2009.

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

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

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

Sec. 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 person. If the county maintains an

Internet website, the county clerk shall take action to ensure

that the proposed budget is posted on the website.

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

Amended by:

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

924, Sec. 14, eff. September 1, 2007.

Sec. 111.038. PUBLIC HEARING ON PROPOSED BUDGET. (a) The

commissioners court shall hold a public hearing on the proposed

budget. Any person 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.

(d) Notice under this section must include, in type of a size at

least equal to the type used for other items in the notice, any

statement required to be included in the proposed budget under

Section 111.033(b).

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

Amended by Acts 1999, 76th Leg., ch. 552, Sec. 1, eff. June 18,

1999.

Amended by:

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

924, Sec. 15, eff. September 1, 2007.

Sec. 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.

(d) Notice under this section must include, in type of a size at

least equal to the type used for other items in the notice, any

statement required to be included in the proposed budget under

Section 111.033(b).

Added by Acts 1993, 73rd Leg., ch. 268, Sec. 27, eff. Sept. 1,

1993.

Amended by:

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

924, Sec. 16, eff. September 1, 2007.

Sec. 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.

(c) Adoption of a budget that will require raising more revenue

from property taxes than in the previous year requires a

separate vote of the commissioners court to ratify the property

tax increase reflected in the budget. A vote under this

subsection is in addition to and separate from the vote to adopt

the budget or a vote to set the tax rate required by Chapter 26,

Tax Code, or other law.

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

Amended by:

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

924, Sec. 17, eff. September 1, 2007.

Sec. 111.040. APPROVED BUDGET FILED WITH OFFICERS: POSTING ON

INTERNET. On final approval of the budget by the commissioners

court, the court shall:

(1) file a copy of the budget with the county auditor and the

county clerk; and

(2) if the county maintains an Internet website, take action to

ensure that a copy of the budget is posted on the website.

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

Amended by Acts 1989, 71st Leg., ch. 584, Sec. 100, eff. Sept. 1,

1989.

Amended by:

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

924, Sec. 18, eff. September 1, 2007.

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

Amended by Acts 1997, 75th Leg., ch. 1197, Sec. 3, eff. June 20,

1997.

Sec. 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, Sec. 4, eff. June 20,

1997.

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

Amended by Acts 1997, 75th Leg., ch. 1197, Sec. 5, eff. June 20,

1997.

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

Sec. 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, Sec. 6, eff. June 20,

1997.

Sec. 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, Sec. 2, eff. Sept. 1,

2001.

Sec. 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, Sec. 4, eff. June 15,

1991; Acts 1991, 72nd Leg., ch. 739, Sec. 2, eff. Aug. 26, 1991.

Sec. 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, Sec. 6, eff. Sept. 1,

2003.

SUBCHAPTER C. ALTERNATE METHOD OF BUDGET PREPARATION IN COUNTIES

WITH POPULATION OF MORE THAN 125,000

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

Amended by Acts 1989, 71st Leg., ch. 1, Sec. 11(e), eff. Aug. 28,

1989.

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

Amended by Acts 1993, 73rd Leg., ch. 593, Sec. 1, eff. June 13,

1993.

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

Amended by Acts 1989, 71st Leg., ch. 1044, Sec. 1, eff. Sept. 1,

1989.

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

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

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

Sec. 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.

(d) Notice under this section must include, in type of a size at

least equal to the type used for other items in the notice, any

statement required to be included in the proposed budget under

Section 111.033(b).

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

Amended by Acts 1999, 76th Leg., ch. 552, Sec. 2, eff. June 18,

1999.

Amended by:

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

924, Sec. 19, eff. September 1, 2007.

Sec. 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, Sec. 28, eff. Sept. 1,

1993.

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

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

Amended by Acts 1989, 71st Leg., ch. 584, Sec. 101, eff. Sept. 1,

1989.

Sec. 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:

(1) amend the budget to transfer an amount budgeted for one item

to another budgeted item without authorizing an emergency

expenditure; or

(2) designate the county budget officer or another officer or

employee of the county who may, as appropriate and subject to

conditions and directions provided by the court, amend the budget

by transferring amounts budgeted for certain items to other

budgeted items.

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

Amended by Acts 1997, 75th Leg., ch. 1197, Sec. 7, eff. June 20,

1997.

Amended by:

Acts 2005, 79th Leg., Ch.

1121, Sec. 1, eff. June 18, 2005.

Sec. 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, Sec. 8, eff. June 20,

1997.

Sec. 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, Sec. 8, eff. June 20,

1997.

Sec. 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, Sec. 8, eff. June 20,

1997.

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

2001.

Sec. 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, Sec. 8, eff. June 20,

1997.

Sec. 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, Sec. 8, eff. June 20,

1997.

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

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

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

Sec. 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, Sec. 5, eff. June 15,

1991; Acts 1991, 72nd Leg., ch. 739, Sec. 3, eff. Aug. 26, 1991.

Sec. 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, Sec. 7, eff. Sept. 1,

2003.

SUBCHAPTER D. BUDGET APPROPRIATIONS

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

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

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

Sec. 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, Sec. 9, eff. June 20,

1997.

Sec. 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, Sec. 4, eff. Sept. 1,

2001.

State Codes and Statutes

LOCAL GOVERNMENT CODE

TITLE 4. FINANCES

SUBTITLE B. COUNTY FINANCES

CHAPTER 111. COUNTY BUDGET

SUBCHAPTER A. BUDGET PREPARATION IN COUNTIES WITH POPULATION OF

225,000 OR LESS

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

Amended by Acts 1989, 71st Leg., ch. 1, Sec. 11(e), eff. Aug. 28,

1989.

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

Sec. 111.003. ANNUAL BUDGET REQUIRED. (a) 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.

(b) A proposed budget that will require raising more revenue

from property taxes than in the previous year must contain a

cover page with the following statement in 18-point or larger

type: "This budget will raise more total property taxes than

last year's budget by (insert total dollar amount of increase and

percentage increase), and of that amount (insert amount computed

by multiplying the proposed tax rate by the value of new property

added to the roll) is tax revenue to be raised from new property

added to the tax roll this year."

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

Amended by Acts 1989, 71st Leg., ch. 117, Sec. 1, eff. Sept. 1,

1989.

Amended by:

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

924, Sec. 7, eff. September 1, 2007.

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

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

Amended by Acts 1997, 75th Leg., ch. 1197, Sec. 1, eff. June 20,

1997.

Sec. 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 person. If the county maintains an Internet

website, the county clerk shall take action to ensure that the

proposed budget is posted on the website.

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

Amended by:

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

924, Sec. 8, eff. September 1, 2007.

Sec. 111.007. PUBLIC HEARING ON PROPOSED BUDGET. (a) The

commissioners court shall hold a public hearing on the proposed

budget. Any person 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. The notice must include, in type of a size at least

equal to the type used for other items in the notice, any

statement required to be included in the proposed budget under

Section 111.003(b).

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

Amended by Acts 1989, 71st Leg., ch. 117, Sec. 2, eff. Sept. 1,

1989.

Amended by:

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

924, Sec. 9, eff. September 1, 2007.

Sec. 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.

(d) Notice under this section must include, in type of a size at

least equal to the type used for other items in the notice, any

statement required to be included in the proposed budget under

Section 111.003(b).

Added by Acts 1993, 73rd Leg., ch. 268, Sec. 26, eff. Sept. 1,

1993.

Amended by:

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

924, Sec. 10, eff. September 1, 2007.

Sec. 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.

(c) Adoption of a budget that will require raising more revenue

from property taxes than in the previous year requires a separate

vote of the commissioners court to ratify the property tax

increase reflected in the budget. A vote under this subsection

is in addition to and separate from the vote to adopt the budget

or a vote to set the tax rate required by Chapter 26, Tax Code,

or other law.

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

Amended by:

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

924, Sec. 11, eff. September 1, 2007.

Sec. 111.009. APPROVED BUDGET FILED WITH COUNTY CLERK: POSTING

ON INTERNET. On final approval of the budget by the

commissioners court, the court shall:

(1) file the budget with the county clerk; and

(2) if the county maintains an Internet website, take action to

ensure that a copy of the budget is posted on the website.

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

Amended by:

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

924, Sec. 12, eff. September 1, 2007.

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

Amended by Acts 1989, 71st Leg., ch. 167, Sec. 1, 2, eff. May 25,

1989.

Sec. 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, Sec. 2, eff. June 20,

1997.

Sec. 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, Sec. 2, eff. June 20,

1997.

Sec. 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, Sec. 2, eff. June 20,

1997.

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

2001.

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

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

Sec. 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, Sec. 3, eff. June 15,

1991; Acts 1991, 72nd Leg., ch. 739, Sec. 1, eff. Aug. 26, 1991.

Sec. 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, Sec. 5, eff. Sept. 1,

2003.

SUBCHAPTER B. BUDGET PREPARATION IN COUNTIES WITH POPULATION OF

MORE THAN 225,000

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

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

Sec. 111.033. ANNUAL BUDGET REQUIRED. (a) Within 30 days

before the first day of each fiscal year or on or immediately

after that first day, the county auditor shall prepare a budget

to cover the proposed expenditures of the county government for

that fiscal year.

(b) A proposed budget that will require raising more revenue

from property taxes than in the previous year must contain a

cover page with the following statement in 18-point or larger

type: "This budget will raise more total property taxes than

last year's budget by (insert total dollar amount of increase and

percentage increase), and of that amount (insert amount computed

by multiplying the proposed tax rate by the value of new property

added to the roll) is tax revenue to be raised from new property

added to the tax roll this year."

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

Amended by:

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

563, Sec. 1, eff. September 1, 2007.

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

924, Sec. 13, eff. September 1, 2007.

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

87, Sec. 15.002, eff. September 1, 2009.

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

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

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

Sec. 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 person. If the county maintains an

Internet website, the county clerk shall take action to ensure

that the proposed budget is posted on the website.

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

Amended by:

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

924, Sec. 14, eff. September 1, 2007.

Sec. 111.038. PUBLIC HEARING ON PROPOSED BUDGET. (a) The

commissioners court shall hold a public hearing on the proposed

budget. Any person 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.

(d) Notice under this section must include, in type of a size at

least equal to the type used for other items in the notice, any

statement required to be included in the proposed budget under

Section 111.033(b).

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

Amended by Acts 1999, 76th Leg., ch. 552, Sec. 1, eff. June 18,

1999.

Amended by:

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

924, Sec. 15, eff. September 1, 2007.

Sec. 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.

(d) Notice under this section must include, in type of a size at

least equal to the type used for other items in the notice, any

statement required to be included in the proposed budget under

Section 111.033(b).

Added by Acts 1993, 73rd Leg., ch. 268, Sec. 27, eff. Sept. 1,

1993.

Amended by:

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

924, Sec. 16, eff. September 1, 2007.

Sec. 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.

(c) Adoption of a budget that will require raising more revenue

from property taxes than in the previous year requires a

separate vote of the commissioners court to ratify the property

tax increase reflected in the budget. A vote under this

subsection is in addition to and separate from the vote to adopt

the budget or a vote to set the tax rate required by Chapter 26,

Tax Code, or other law.

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

Amended by:

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

924, Sec. 17, eff. September 1, 2007.

Sec. 111.040. APPROVED BUDGET FILED WITH OFFICERS: POSTING ON

INTERNET. On final approval of the budget by the commissioners

court, the court shall:

(1) file a copy of the budget with the county auditor and the

county clerk; and

(2) if the county maintains an Internet website, take action to

ensure that a copy of the budget is posted on the website.

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

Amended by Acts 1989, 71st Leg., ch. 584, Sec. 100, eff. Sept. 1,

1989.

Amended by:

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

924, Sec. 18, eff. September 1, 2007.

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

Amended by Acts 1997, 75th Leg., ch. 1197, Sec. 3, eff. June 20,

1997.

Sec. 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, Sec. 4, eff. June 20,

1997.

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

Amended by Acts 1997, 75th Leg., ch. 1197, Sec. 5, eff. June 20,

1997.

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

Sec. 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, Sec. 6, eff. June 20,

1997.

Sec. 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, Sec. 2, eff. Sept. 1,

2001.

Sec. 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, Sec. 4, eff. June 15,

1991; Acts 1991, 72nd Leg., ch. 739, Sec. 2, eff. Aug. 26, 1991.

Sec. 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, Sec. 6, eff. Sept. 1,

2003.

SUBCHAPTER C. ALTERNATE METHOD OF BUDGET PREPARATION IN COUNTIES

WITH POPULATION OF MORE THAN 125,000

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

Amended by Acts 1989, 71st Leg., ch. 1, Sec. 11(e), eff. Aug. 28,

1989.

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

Amended by Acts 1993, 73rd Leg., ch. 593, Sec. 1, eff. June 13,

1993.

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

Amended by Acts 1989, 71st Leg., ch. 1044, Sec. 1, eff. Sept. 1,

1989.

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

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

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

Sec. 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.

(d) Notice under this section must include, in type of a size at

least equal to the type used for other items in the notice, any

statement required to be included in the proposed budget under

Section 111.033(b).

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

Amended by Acts 1999, 76th Leg., ch. 552, Sec. 2, eff. June 18,

1999.

Amended by:

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

924, Sec. 19, eff. September 1, 2007.

Sec. 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, Sec. 28, eff. Sept. 1,

1993.

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

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

Amended by Acts 1989, 71st Leg., ch. 584, Sec. 101, eff. Sept. 1,

1989.

Sec. 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:

(1) amend the budget to transfer an amount budgeted for one item

to another budgeted item without authorizing an emergency

expenditure; or

(2) designate the county budget officer or another officer or

employee of the county who may, as appropriate and subject to

conditions and directions provided by the court, amend the budget

by transferring amounts budgeted for certain items to other

budgeted items.

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

Amended by Acts 1997, 75th Leg., ch. 1197, Sec. 7, eff. June 20,

1997.

Amended by:

Acts 2005, 79th Leg., Ch.

1121, Sec. 1, eff. June 18, 2005.

Sec. 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, Sec. 8, eff. June 20,

1997.

Sec. 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, Sec. 8, eff. June 20,

1997.

Sec. 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, Sec. 8, eff. June 20,

1997.

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

2001.

Sec. 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, Sec. 8, eff. June 20,

1997.

Sec. 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, Sec. 8, eff. June 20,

1997.

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

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

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

Sec. 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, Sec. 5, eff. June 15,

1991; Acts 1991, 72nd Leg., ch. 739, Sec. 3, eff. Aug. 26, 1991.

Sec. 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, Sec. 7, eff. Sept. 1,

2003.

SUBCHAPTER D. BUDGET APPROPRIATIONS

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

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

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

Sec. 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, Sec. 9, eff. June 20,

1997.

Sec. 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, Sec. 4, eff. Sept. 1,

2001.

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Statutes > Texas > Local-government-code > Title-4-finances > Chapter-111-county-budget

LOCAL GOVERNMENT CODE

TITLE 4. FINANCES

SUBTITLE B. COUNTY FINANCES

CHAPTER 111. COUNTY BUDGET

SUBCHAPTER A. BUDGET PREPARATION IN COUNTIES WITH POPULATION OF

225,000 OR LESS

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

Amended by Acts 1989, 71st Leg., ch. 1, Sec. 11(e), eff. Aug. 28,

1989.

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

Sec. 111.003. ANNUAL BUDGET REQUIRED. (a) 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.

(b) A proposed budget that will require raising more revenue

from property taxes than in the previous year must contain a

cover page with the following statement in 18-point or larger

type: "This budget will raise more total property taxes than

last year's budget by (insert total dollar amount of increase and

percentage increase), and of that amount (insert amount computed

by multiplying the proposed tax rate by the value of new property

added to the roll) is tax revenue to be raised from new property

added to the tax roll this year."

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

Amended by Acts 1989, 71st Leg., ch. 117, Sec. 1, eff. Sept. 1,

1989.

Amended by:

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

924, Sec. 7, eff. September 1, 2007.

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

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

Amended by Acts 1997, 75th Leg., ch. 1197, Sec. 1, eff. June 20,

1997.

Sec. 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 person. If the county maintains an Internet

website, the county clerk shall take action to ensure that the

proposed budget is posted on the website.

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

Amended by:

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

924, Sec. 8, eff. September 1, 2007.

Sec. 111.007. PUBLIC HEARING ON PROPOSED BUDGET. (a) The

commissioners court shall hold a public hearing on the proposed

budget. Any person 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. The notice must include, in type of a size at least

equal to the type used for other items in the notice, any

statement required to be included in the proposed budget under

Section 111.003(b).

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

Amended by Acts 1989, 71st Leg., ch. 117, Sec. 2, eff. Sept. 1,

1989.

Amended by:

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

924, Sec. 9, eff. September 1, 2007.

Sec. 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.

(d) Notice under this section must include, in type of a size at

least equal to the type used for other items in the notice, any

statement required to be included in the proposed budget under

Section 111.003(b).

Added by Acts 1993, 73rd Leg., ch. 268, Sec. 26, eff. Sept. 1,

1993.

Amended by:

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

924, Sec. 10, eff. September 1, 2007.

Sec. 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.

(c) Adoption of a budget that will require raising more revenue

from property taxes than in the previous year requires a separate

vote of the commissioners court to ratify the property tax

increase reflected in the budget. A vote under this subsection

is in addition to and separate from the vote to adopt the budget

or a vote to set the tax rate required by Chapter 26, Tax Code,

or other law.

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

Amended by:

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

924, Sec. 11, eff. September 1, 2007.

Sec. 111.009. APPROVED BUDGET FILED WITH COUNTY CLERK: POSTING

ON INTERNET. On final approval of the budget by the

commissioners court, the court shall:

(1) file the budget with the county clerk; and

(2) if the county maintains an Internet website, take action to

ensure that a copy of the budget is posted on the website.

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

Amended by:

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

924, Sec. 12, eff. September 1, 2007.

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

Amended by Acts 1989, 71st Leg., ch. 167, Sec. 1, 2, eff. May 25,

1989.

Sec. 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, Sec. 2, eff. June 20,

1997.

Sec. 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, Sec. 2, eff. June 20,

1997.

Sec. 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, Sec. 2, eff. June 20,

1997.

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

2001.

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

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

Sec. 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, Sec. 3, eff. June 15,

1991; Acts 1991, 72nd Leg., ch. 739, Sec. 1, eff. Aug. 26, 1991.

Sec. 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, Sec. 5, eff. Sept. 1,

2003.

SUBCHAPTER B. BUDGET PREPARATION IN COUNTIES WITH POPULATION OF

MORE THAN 225,000

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

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

Sec. 111.033. ANNUAL BUDGET REQUIRED. (a) Within 30 days

before the first day of each fiscal year or on or immediately

after that first day, the county auditor shall prepare a budget

to cover the proposed expenditures of the county government for

that fiscal year.

(b) A proposed budget that will require raising more revenue

from property taxes than in the previous year must contain a

cover page with the following statement in 18-point or larger

type: "This budget will raise more total property taxes than

last year's budget by (insert total dollar amount of increase and

percentage increase), and of that amount (insert amount computed

by multiplying the proposed tax rate by the value of new property

added to the roll) is tax revenue to be raised from new property

added to the tax roll this year."

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

Amended by:

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

563, Sec. 1, eff. September 1, 2007.

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

924, Sec. 13, eff. September 1, 2007.

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

87, Sec. 15.002, eff. September 1, 2009.

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

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

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

Sec. 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 person. If the county maintains an

Internet website, the county clerk shall take action to ensure

that the proposed budget is posted on the website.

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

Amended by:

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

924, Sec. 14, eff. September 1, 2007.

Sec. 111.038. PUBLIC HEARING ON PROPOSED BUDGET. (a) The

commissioners court shall hold a public hearing on the proposed

budget. Any person 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.

(d) Notice under this section must include, in type of a size at

least equal to the type used for other items in the notice, any

statement required to be included in the proposed budget under

Section 111.033(b).

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

Amended by Acts 1999, 76th Leg., ch. 552, Sec. 1, eff. June 18,

1999.

Amended by:

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

924, Sec. 15, eff. September 1, 2007.

Sec. 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.

(d) Notice under this section must include, in type of a size at

least equal to the type used for other items in the notice, any

statement required to be included in the proposed budget under

Section 111.033(b).

Added by Acts 1993, 73rd Leg., ch. 268, Sec. 27, eff. Sept. 1,

1993.

Amended by:

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

924, Sec. 16, eff. September 1, 2007.

Sec. 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.

(c) Adoption of a budget that will require raising more revenue

from property taxes than in the previous year requires a

separate vote of the commissioners court to ratify the property

tax increase reflected in the budget. A vote under this

subsection is in addition to and separate from the vote to adopt

the budget or a vote to set the tax rate required by Chapter 26,

Tax Code, or other law.

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

Amended by:

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

924, Sec. 17, eff. September 1, 2007.

Sec. 111.040. APPROVED BUDGET FILED WITH OFFICERS: POSTING ON

INTERNET. On final approval of the budget by the commissioners

court, the court shall:

(1) file a copy of the budget with the county auditor and the

county clerk; and

(2) if the county maintains an Internet website, take action to

ensure that a copy of the budget is posted on the website.

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

Amended by Acts 1989, 71st Leg., ch. 584, Sec. 100, eff. Sept. 1,

1989.

Amended by:

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

924, Sec. 18, eff. September 1, 2007.

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

Amended by Acts 1997, 75th Leg., ch. 1197, Sec. 3, eff. June 20,

1997.

Sec. 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, Sec. 4, eff. June 20,

1997.

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

Amended by Acts 1997, 75th Leg., ch. 1197, Sec. 5, eff. June 20,

1997.

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

Sec. 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, Sec. 6, eff. June 20,

1997.

Sec. 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, Sec. 2, eff. Sept. 1,

2001.

Sec. 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, Sec. 4, eff. June 15,

1991; Acts 1991, 72nd Leg., ch. 739, Sec. 2, eff. Aug. 26, 1991.

Sec. 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, Sec. 6, eff. Sept. 1,

2003.

SUBCHAPTER C. ALTERNATE METHOD OF BUDGET PREPARATION IN COUNTIES

WITH POPULATION OF MORE THAN 125,000

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

Amended by Acts 1989, 71st Leg., ch. 1, Sec. 11(e), eff. Aug. 28,

1989.

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

Amended by Acts 1993, 73rd Leg., ch. 593, Sec. 1, eff. June 13,

1993.

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

Amended by Acts 1989, 71st Leg., ch. 1044, Sec. 1, eff. Sept. 1,

1989.

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

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

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

Sec. 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.

(d) Notice under this section must include, in type of a size at

least equal to the type used for other items in the notice, any

statement required to be included in the proposed budget under

Section 111.033(b).

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

Amended by Acts 1999, 76th Leg., ch. 552, Sec. 2, eff. June 18,

1999.

Amended by:

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

924, Sec. 19, eff. September 1, 2007.

Sec. 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, Sec. 28, eff. Sept. 1,

1993.

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

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

Amended by Acts 1989, 71st Leg., ch. 584, Sec. 101, eff. Sept. 1,

1989.

Sec. 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:

(1) amend the budget to transfer an amount budgeted for one item

to another budgeted item without authorizing an emergency

expenditure; or

(2) designate the county budget officer or another officer or

employee of the county who may, as appropriate and subject to

conditions and directions provided by the court, amend the budget

by transferring amounts budgeted for certain items to other

budgeted items.

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

Amended by Acts 1997, 75th Leg., ch. 1197, Sec. 7, eff. June 20,

1997.

Amended by:

Acts 2005, 79th Leg., Ch.

1121, Sec. 1, eff. June 18, 2005.

Sec. 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, Sec. 8, eff. June 20,

1997.

Sec. 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, Sec. 8, eff. June 20,

1997.

Sec. 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, Sec. 8, eff. June 20,

1997.

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

2001.

Sec. 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, Sec. 8, eff. June 20,

1997.

Sec. 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, Sec. 8, eff. June 20,

1997.

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

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

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

Sec. 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, Sec. 5, eff. June 15,

1991; Acts 1991, 72nd Leg., ch. 739, Sec. 3, eff. Aug. 26, 1991.

Sec. 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, Sec. 7, eff. Sept. 1,

2003.

SUBCHAPTER D. BUDGET APPROPRIATIONS

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

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

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

Sec. 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, Sec. 9, eff. June 20,

1997.

Sec. 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, Sec. 4, eff. Sept. 1,

2001.

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