Tex. Local Gov't Code Section 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.

Source: Section 111.010 — Levy of Taxes and Expenditure of Funds Under Budget; Emergency Expenditure; Budget Transfer, https://statutes.­capitol.­texas.­gov/Docs/LG/htm/LG.­111.­htm#111.­010 (accessed Jun. 5, 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 111.075
Reserve Item 111.0075
Special Notice by Publication for Budget Hearing 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
Green check means up to date. Up to date

Accessed:
Jun. 5, 2024

§ 111.010’s source at texas​.gov