Tex. Local Gov't Code Section 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.

Source: Section 111.004 — Itemized Budget; Contents, https://statutes.­capitol.­texas.­gov/Docs/LG/htm/LG.­111.­htm#111.­004 (accessed Mar. 23, 2024).

111.002
County Judge as Budget Officer
111.003
Annual Budget Required
111.004
Itemized Budget
111.005
Information Furnished by County Officers
111.006
Proposed Budget Filed with County Clerk
111.007
Public Hearing on Proposed Budget
111.008
Adoption of Budget
111.009
Approved Budget Filed with County Clerk: Posting on Internet
111.010
Levy of Taxes and Expenditure of Funds Under Budget
111.011
Changes in Budget for County Purposes
111.012
Penalty
111.013
Limitation on Budget of County Auditor
111.014
Reserve Item
111.032
County Auditor as Budget Officer
111.033
Annual Budget Required
111.034
Itemized Budget
111.035
Limitation on Expenditures Before Adoption of Budget
111.036
Information Furnished by Officers
111.037
Proposed Budget Filed with County Clerk
111.038
Public Hearing on Proposed Budget
111.039
Adoption of Budget
111.040
Approved Budget Filed with Officers: Posting on Internet
111.041
Expenditure of Funds Under Budget
111.042
Budget for Expenditures from Proceeds of Bonds or Other Obligations
111.043
Special Budget for Grant or Aid Money
111.044
Limitation on Budget of County Auditor
111.045
Reserve Item
111.062
Appointment of Budget Officer
111.063
Itemized Budget
111.064
Limitation on Expenditures Before Adoption of Budget
111.065
Information Furnished by Officers
111.066
Proposed Budget Filed with County Clerk and County Auditor
111.067
Public Hearing on Proposed Budget
111.068
Adoption of Budget
111.069
Approved Budget Filed with Officers
111.070
Expenditure of Funds Under Budget
111.071
Budget Officer’s Assistance to Commissioners Court
111.072
Duties Retained by County Auditor
111.073
Employment of Personnel
111.074
Limitation on Budget of County Auditor
111.0075
Special Notice by Publication for Budget Hearing
111.075
Reserve Item
111.091
Appropriation Accounts
111.092
Departmental Expenses Not to Exceed Appropriations
111.094
Itemized Budget
111.095
Special Funds
111.096
Budgeted Positions for Judiciary
111.0105
Budget for Expenditures from Proceeds of Bonds or Other Obligations
111.0106
Special Budget for Grant or Aid Money
111.0107
Special Budget for Revenue from Intergovernmental Contracts
111.0108
Special Budget for Revenue Received After Start of Fiscal Year
111.0385
Special Notice by Publication for Budget Hearing
111.0415
Changes in Budget for County Purposes
111.0431
Special Budget for Revenue from Intergovernmental Contracts
111.0432
Special Budget for Revenue Received After Start of Fiscal Year
111.0675
Commissioners Court: Special Notice by Publication for Budget Hearing
111.0705
Budget for Expenditures from Proceeds of Bonds or Other Obligations
111.0706
Special Budget for Grant or Aid Money
111.0707
Special Budget for Revenue from Intergovernmental Contracts
111.0708
Pledging Revenue as Security for Bonds and Other Obligations
111.0709
Changes in Budget for County Purposes
111.07075
Special Budget for Revenue Received After Start of Fiscal Year

Accessed:
Mar. 23, 2024

§ 111.004’s source at texas​.gov