Tex. Local Gov't Code Section 114.022
County Annual Financial Exhibit


(a)

The county auditor or, in a county that does not have a county auditor, the county treasurer immediately after the first regular term of the commissioners court in the year shall publish an exhibit that shows the aggregate amount paid from each fund for the four preceding quarters and the balance to the debit or credit of each fund. The exhibit must also list:

(1)

the amount of the county indebtedness;

(2)

the respective dates of accrual of that indebtedness;

(3)

to whom the debt is owed;

(4)

the reason for the debt; and

(5)

the amount to the debit or credit of each officer or other person with whom an account is kept in the county finance records.

(b)

The county official designated by Subsection (a) shall publish the exhibit once in a weekly newspaper that is published in the county. The commissioners court shall order the payment of the publication costs from the general fund of the county. If no paper is published in the county, the county official shall post a copy of the exhibit in each commissioner’s precinct. One must be posted at the courthouse door, and one must be posted at public places in each of the other three commissioners’ precincts.

(c)

A county publishing monthly financial reports under Section 114.023 that publishes its comprehensive annual financial report on its Internet website is not required to publish an exhibit under this section.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 207 (H.B. 398), Sec. 2, eff. May 25, 2007.
Acts 2011, 82nd Leg., R.S., Ch. 606 (S.B. 373), Sec. 18, eff. September 1, 2011.
Sec. 114.023. COUNTY AUDITOR’S MONTHLY REPORT TO COMMISSIONERS COURT IN COUNTY WITH POPULATION OF MORE THAN 225,000. (a) In a county with a population of more than 225,000, the county auditor shall report to the commissioners court at least monthly on the financial condition of the county. The auditor shall prescribe the form of the report.

(b)

In addition to information considered necessary by the auditor or required by the commissioners court, the report must contain:

(1)

all of the facts of interest related to the financial condition of the county;

(2)

a consolidated balance sheet;

(3)

a complete statement of the balances on hand at the beginning and end of the month;

(4)

a statement of the aggregate receipts and disbursements of each fund;

(5)

a statement of transfers to and from each fund;

(6)

a statement of the bond and order for payment indebtedness with corresponding rates of interest; and

(7)

a summarized budget statement that shows:

(A)

the expenses paid from the budget for each budgeted officer, department, or institution during that month and for the period of the fiscal year inclusive of the month for which the report is made;

(B)

the encumbrances against the budgets; and

(C)

the amounts available for further expenditures.

(c)

The county auditor shall publish a condensed copy of the report showing the condition of funds and budgets and a statement of the auditor’s recommendations. The publication must be made once in a daily paper published in the county.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
Amended by:
Acts 2011, 82nd Leg., R.S., Ch. 606 (S.B. 373), Sec. 19, eff. September 1, 2011.

Source: Section 114.022 — County Annual Financial Exhibit, https://statutes.­capitol.­texas.­gov/Docs/LG/htm/LG.­114.­htm#114.­022 (accessed Jun. 5, 2024).

Accessed:
Jun. 5, 2024

§ 114.022’s source at texas​.gov