Tex.
Local Gov't Code Section 112.003
Comptroller’s Authority to Prescribe Forms and Determine Manner of Stating Accounts; Uniform Chart of Accounts
(a)
The comptroller of public accounts shall prescribe and prepare the forms to be used by county officials in the collection of county revenue, funds, fees, and other money and in the disbursement of funds. The comptroller shall prescribe the manner of keeping and stating the accounts of the officials.(b)
The county auditor may adopt and enforce regulations, not inconsistent with law or with a rule adopted under Section 112.003 (Comptroller’s Authority to Prescribe Forms and Determine Manner of Stating Accounts; Uniform Chart of Accounts), that the auditor considers necessary for the speedy and proper collecting, checking, and accounting of the revenues and other funds and fees that belong to the county or to a person for whom a district clerk, district attorney, county officer, or precinct officer has made a collection or for whose use or benefit the officer holds or has received funds.(c)
A regulation adopted under this section may not be inconsistent with generally accepted accounting principles as established by the Governmental Accounting Standards Board.(b)
A county may use the uniform chart of accounts developed and recommended by the Texas County Financial Data Advisory Committee and implemented by the comptroller in reporting financial data or other pertinent information to the state.
Source:
Section 112.003 — Comptroller's Authority to Prescribe Forms and Determine Manner of Stating Accounts; Uniform Chart of Accounts, https://statutes.capitol.texas.gov/Docs/LG/htm/LG.112.htm#112.003 (accessed Jun. 5, 2024).
