CHAPTER 140. MISCELLANEOUS FINANCIAL PROVISIONS AFFECTING MUNICIPALITIES, COUNTIES, AND OTHER LOCAL GOVERNMENTS

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LOCAL GOVERNMENT CODE

TITLE 4. FINANCES

SUBTITLE C. FINANCIAL PROVISIONS APPLYING TO MORE THAN ONE TYPE

OF LOCAL GOVERNMENT

CHAPTER 140. MISCELLANEOUS FINANCIAL PROVISIONS AFFECTING

MUNICIPALITIES, COUNTIES, AND OTHER LOCAL GOVERNMENTS

Sec. 140.001. RELIEF UNDER FEDERAL BANKRUPTCY LAWS FOR

MUNICIPALITY, TAXING DISTRICT, OR OTHER POLITICAL SUBDIVISION.

(a) A municipality, taxing district, or other political

subdivision that is subject to this section may proceed under all

federal bankruptcy laws intended to relieve municipal

indebtedness.

(b) A municipality is subject to this section if it has the

power to incur indebtedness through the action of its governing

body. A taxing district or other political subdivision is subject

to this section if it has the power to incur indebtedness either

through the action of its governing body or through that of the

county or municipality in which it is located.

district, or other political subdivision may adopt all

proceedings and take any action necessary or convenient to fully

avail the entity of the federal bankruptcy laws.

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

Sec. 140.002. INVESTMENTS BY POLITICAL SUBDIVISION IN DEFENSE

BONDS AND OTHER FEDERAL OBLIGATIONS. A political subdivision

that has a balance remaining in any of its accounts at the end of

a fiscal year may invest the balance in defense bonds or other

obligations of the United States. If those funds are needed, the

political subdivision shall sell or redeem the federal

obligations in which the funds are invested and shall deposit the

proceeds of the obligations in the account from which they were

originally drawn.

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

Sec. 140.003. PURCHASING AND FINANCIAL ACCOUNTING FOR DISTRICT

ATTORNEYS, JUVENILE BOARDS, AND PROBATION DEPARTMENTS. (a) In

this section, "specialized local entity" means:

(1) a district or criminal district attorney;

(2) a juvenile board, juvenile probation office, or juvenile

department established for one or more counties; or

(3) an adult probation office or department established for a

judicial district.

(b) A specialized local entity shall purchase items in

accordance with the same procedures and subject to the same

requirements applicable to a county under Subchapter C, Chapter

262. For the purposes of this section, a specialized local entity

is treated as if it were a county. A specialized local entity may

make a contract with a county under which the county performs

purchasing functions for the entity.

or criminal district attorney's office begins, the attorney

shall:

(1) file with the commissioners court of each county in which

the attorney has jurisdiction a complete financial statement of

the office covering the preceding fiscal year; and

(2) prepare a budget for the current fiscal year and file it

with each commissioners court.

(d) If a district or criminal district attorney's office

regularly prepares its budget at a time different from the time

prescribed by Subsection (c), the attorney shall prepare the

budget at the regular time and file it with the commissioners

court within 10 days after the date of its adoption.

(e) The financial statement required by Subsection (c) must

contain any information considered appropriate by the district or

criminal district attorney and any information required by the

commissioners court of each county in which the attorney has

jurisdiction.

(f) Each specialized local entity shall deposit in the county

treasury of the county in which the entity has jurisdiction the

funds the entity receives. The county shall hold, deposit,

disburse, invest, and otherwise care for the funds on behalf of

the specialized local entity as the entity directs. If a

specialized local entity has jurisdiction in more than one

county, the district judges having jurisdiction in those

counties, by a majority vote, shall designate from among those

counties the county responsible for managing the entity's funds.

(g) The county auditor, if any, of the county that manages a

specialized local entity's funds has the same authority to audit

the funds of the entity that the auditor has with regard to

county funds.

Added by Acts 1989, 71st Leg., ch. 1250, Sec. 1, eff. Sept. 1,

1989. Amended by Acts 1991, 72nd Leg., ch. 600, Sec. 2, eff. June

15, 1991.

Sec. 140.004. BUDGETS OF CERTAIN JUVENILE BOARDS AND COMMUNITY

SUPERVISION AND CORRECTIONS DEPARTMENTS. (a) This section

applies only to:

(1) a juvenile board, juvenile probation office, or juvenile

department established for one or more counties; and

(2) a community supervision and corrections department

established for a judicial district.

(b) Before the 45th day before the first day of the fiscal year

of a county, a juvenile board and a community supervision and

corrections department that each have jurisdiction in the county

shall:

(1) prepare a budget for the board's or department's next fiscal

year; and

(2) hold a meeting to finalize the budget.

supervision and corrections department has a meeting to finalize

its budget, the board or department shall file with the

commissioners court:

(1) a copy of the proposed budget; and

(2) a statement containing the date of the board's or

department's meeting to finalize its budget.

(d) Before the later of the 90th day after the last day of the

juvenile board's or community supervision and corrections

department's fiscal year, or the date the county auditor's annual

report is made to the commissioners court, the board or

department shall file with the commissioners court a complete

financial statement of the board or department covering the

board's or department's preceding fiscal year.

(e) The financial statement required by Subsection (d) must

contain any information considered appropriate by the juvenile

board or community supervision and corrections department and any

information required by the commissioners court of each county in

which the board or department has jurisdiction.

(f) The budget for a juvenile board or community supervision and

corrections department may not include an automobile allowance

for a member of the governing body of the board or department if

the member holds another state, county, or municipal office. The

budget may include reimbursement of actual travel expenses,

including mileage for automobile travel, incurred while the

member is engaged in the official business of the board or

department.

Added by Acts 1991, 72nd Leg., ch. 600, Sec. 1, eff. June 15,

1991. Amended by Acts 1995, 74th Leg., ch. 713, Sec. 1, eff.

Sept. 1, 1995.

Sec. 140.005. ANNUAL FINANCIAL STATEMENT OF SCHOOL, ROAD, OR

OTHER DISTRICT. The governing body of a school district,

open-enrollment charter school, junior college district, or a

district or authority organized under Article III, Section 52, or

Article XVI, Section 59, of the Texas Constitution, shall prepare

an annual financial statement showing for each fund subject to

the authority of the governing body during the fiscal year:

(1) the total receipts of the fund, itemized by source of

revenue, including taxes, assessments, service charges, grants of

state money, gifts, or other general sources from which funds are

derived;

(2) the total disbursements of the fund, itemized by the nature

of the expenditure; and

(3) the balance in the fund at the close of the fiscal year.

Added by Acts 1993, 73rd Leg., ch. 268, Sec. 37, eff. Sept. 1.

1993. Amended by Acts 2001, 77th Leg., ch. 1504, Sec. 34, eff.

Sept. 1, 2001.

Sec. 140.006. PUBLICATION OF ANNUAL FINANCIAL STATEMENT BY

SCHOOL, ROAD, OR OTHER DISTRICT. (a) Except as provided by

Subsections (c) and (e), the presiding officer of a governing

body shall submit a financial statement prepared under Section

140.005 to a newspaper in each county in which the district or

any part of the district is located.

(b) If a district is located in more than one county, the

financial statement may be published in a newspaper that has

general circulation in the district. If a newspaper is not

published in the county, the financial statement may be published

in a newspaper in an adjoining county.

financial statement prepared under Section 140.005 to a daily,

weekly, or biweekly newspaper published within the boundaries of

the district. If a daily, weekly, or biweekly newspaper is not

published within the boundaries of the school district, the

financial statement shall be published in the manner provided by

Subsections (a) and (b). The financial statement of an

open-enrollment charter school shall be made available in the

manner provided by Chapter 552, Government Code.

(d) A statement shall be published not later than two months

after the date the fiscal year ends, except that a school

district's statement shall be published not later than the 150th

day after the date the fiscal year ends and in accordance with

the accounting method required by the Texas Education Agency.

(e) This section does not apply to an entity created under

Section 52, Article III, or Section 59, Article XVI, Texas

Constitution.

Added by Acts 1993, 73rd Leg., ch. 268, Sec. 37, eff. Sept. 1,

1993. Amended by Acts 1997, 75th Leg., ch. 1070, Sec. 50, eff.

Sept. 1, 1997; Acts 2001, 77th Leg., ch. 1504, Sec. 35, eff.

Sept. 1, 2001.

Amended by:

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

41, Sec. 1, eff. May 8, 2007.

Sec. 140.007. LEAST COST REVIEW PROGRAM. (a) To assist

counties, the comptroller of public accounts may develop,

promulgate, and widely distribute forms, with instruction, for

cost accounting for public improvements. The comptroller shall

consult with large and small governmental entities and the

construction industry prior to the promulgation of the forms and

instructions.

(b) The cost accounting forms shall be simple and concise and

capable of being completed by the counties at a minimum cost. The

form shall provide a simple comparison of the cost of public

improvements constructed by a county's personnel, equipment, or

facilities and a competitive bid submitted by the private sector.

provide for cost comparisons by all governmental entities,

including but not limited to counties, municipalities, special

districts, and any other such entities that construct public

improvements in-house. The cost comparison forms, with

instruction, shall be promulgated and distributed by May 21,

1994.

Added by Acts 1993, 73rd Leg., ch. 1042, Sec. 2, eff. Sept. 1,

1993. Renumbered from Local Government Code Sec. 140.005 by Acts

1995, 74th Leg., ch. 76, Sec. 17.01(37), eff. Sept. 1, 1995.

Amended by Acts 2003, 78th Leg., ch. 785, Sec. 65, eff. Sept. 1,

2003.

State Codes and Statutes

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