Tex. Local Gov't Code Section 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.

Source: Section 111.063 — Itemized Budget; Contents, https://statutes.­capitol.­texas.­gov/Docs/LG/htm/LG.­111.­htm#111.­063 (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

§ 111.063’s source at texas​.gov