CHAPTER 112. COUNTY FINANCIAL ACCOUNTING
LOCAL GOVERNMENT CODE
TITLE 4. FINANCES
SUBTITLE B. COUNTY FINANCES
CHAPTER 112. COUNTY FINANCIAL ACCOUNTING
SUBCHAPTER A. GENERAL PROVISIONS
Sec. 112.001. ACCOUNTING SYSTEM IN COUNTY WITH COUNTY AUDITOR
AND POPULATION OF LESS THAN 190,000. In a county with a
population of less than 190,000, the county auditor may adopt and
enforce regulations, not inconsistent with law or with a rule
adopted under Section 112.003, 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.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
Sec. 112.002. ACCOUNTING SYSTEM IN COUNTY WITH COUNTY AUDITOR
AND POPULATION OF 190,000 OR MORE. (a) In a county with a
population of 190,000 or more, the county auditor shall prescribe
the system of accounting for the county.
(b) The county auditor may adopt and enforce regulations, not
inconsistent with law or with a rule adopted under Section
112.003, 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(c) Repealed by Acts 2007, 80th Leg., R.S., Ch. 1224, Sec. 3,
eff. June 15, 2007.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
Amended by Acts 1999, 76th Leg., ch. 761, Sec. 1, eff. Aug. 30,
1999.
Amended by:
Acts 2007, 80th Leg., R.S., Ch.
1224, Sec. 3, eff. June 15, 2007.
Sec. 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) 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.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
Amended by Acts 2001, 77th Leg., ch. 676, Sec. 1, eff. Sept. 1,
2001.
Sec. 112.004. ACCOUNTS KEPT FOR OFFICERS BY COUNTY CLERK. (a)
This section applies only to a county that does not have the
office of county auditor.
(b) The county clerk shall keep in the county finance ledger an
account for each officer of the county, district, or state who is
authorized or required by law to receive or collect money or
other property that is intended for the use of the county or that
belongs to the county. At the top of each page in an officer's
account, the clerk shall state the name of the officer and the
title of the office.
(c) The clerk shall keep any other accounts necessary to carry
out the purposes of this subtitle and shall conveniently index
the accounts.
(d) The clerk shall enter items daily in the proper accounts.
(e) Every financial report and voucher must be filed with the
clerk, who shall effectively preserve the report or voucher and
note it briefly in the proper account.
(f) The clerk shall balance each account maintained under this
section.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
Sec. 112.005. ACCOUNTS KEPT FOR OFFICERS BY COUNTY AUDITOR. (a)
The county auditor shall maintain an account for each county,
district, or state officer authorized or required by law to
receive or collect money or other property that is intended for
the use of the county or that belongs to the county.
(b) In the account, the auditor shall detail the items of
indebtedness charged against that officer and the manner of
discharging the indebtedness.
(c) The auditor shall require each person who receives money
that belongs to the county or who has responsibility for the
disposition or management of any property of the county to render
statements to the auditor.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
Sec. 112.006. GENERAL OVERSIGHT AUTHORITY OF COUNTY AUDITOR.
(a) The county auditor has general oversight of the books and
records of a county, district, or state officer authorized or
required by law to receive or collect money or other property
that is intended for the use of the county or that belongs to the
county.
(b) The county auditor shall see to the strict enforcement of
the law governing county finances.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
Sec. 112.007. COUNTY AUDITOR'S RECORDS OF COUNTY FINANCIAL
TRANSACTIONS. The county auditor shall keep a general set of
records to show all the transactions of the county relating to
accounts, contracts, indebtedness of the county, and county
receipts and disbursements.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
Sec. 112.008. MAINTENANCE OF FINANCE RECORDS BY COMMISSIONERS
COURT. (a) The commissioners court of a county shall maintain a
county finance ledger with an index. The court shall have a full
and orderly statement of the condition of the county finances
entered in the ledger.
(b) The county finance ledger is open to public inspection.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
Sec. 112.009. COUNTY AUDITOR PERFORMING DUTIES INSTEAD OF COUNTY
CLERK. If a duty imposed by this subtitle on the county auditor
is the same or nearly the same as a duty imposed by law on the
county clerk, the county clerk is relieved of the duty.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
Sec. 112.010. COUNTY FISCAL YEAR. (a) The county fiscal year
is the calendar year unless the commissioners court of the county
adopts a different fiscal year as provided by Subsection (b) or
(c).
(b) At a regular meeting, the commissioners court of a county
may by order adopt as the county fiscal year a one-year period
that begins on October 1 of each year.
(c) At a regular meeting, the commissioners court of a county
with a population of 3.3 million or more may by order adopt as
the county fiscal year a one-year period that begins on October 1
or March 1 of each year. In the order, the commissioners court
may provide for the transition from one fiscal year to another by
designating an interim fiscal year that may be longer or shorter
than a 12-month period.
(d) The commissioners court of a county that has adopted a
fiscal year under Subsection (b) or (c) may, by order adopted at
a regular meeting, revert to a fiscal year that is the calendar
year.
(e) If a law prescribes a certain date or month each year for an
action relating to a county budget and the law is based on the
assumption that the county fiscal year corresponds to the
calendar year, in a county that has a fiscal year other than the
calendar year the law shall be construed as prescribing a date or
month that bears the same relationship to the beginning of the
fiscal year that the specified date or month bears to January 1.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
Amended by Acts 2001, 77th Leg., ch. 669, Sec. 49, eff. Sept. 1,
2001.
SUBCHAPTER B. TAX ACCOUNTS AND RECORDS
Sec. 112.031. ACCOUNT FOR TAX ASSESSOR-COLLECTOR. In keeping an
account for the county tax assessor-collector, the county clerk
must:
(1) keep a separate account for each separate fund on the tax
rolls;
(2) state in each separate account the name of the tax
assessor-collector, the character of the fund entered on the tax
rolls, and the year for which the tax is assessed; and
(3) keep separate and distinct the taxes assessed for each year.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
Sec. 112.032. RECEIPT FOR TAX ROLLS; CREDITS. (a) When the tax
rolls are ready for delivery to the tax assessor-collector, the
court or officer that has control of the tax rolls shall obtain a
written receipt from the tax assessor-collector for the rolls.
(b) The receipt must specify the amount assessed and due to the
county as listed on the tax rolls and shall state separately the
amount assessed to each fund.
(c) The court or officer shall deliver the receipt to the county
clerk, who shall charge in the proper account in the county
finance records the tax assessor-collector with the amount stated
in the receipt. Those amounts shall be treated as debts owed to
the county by the tax assessor-collector.
(d) The tax assessor-collector shall discharge the indebtedness
within the time prescribed by law by filing receipts with the
county clerk for the discharged indebtedness as follows:
(1) the commission due to the tax assessor-collector;
(2) proper vouchers for any amount that the tax
assessor-collector is required to pay out of money on hand; and
(3) the county treasurer's receipt for the money paid into the
treasury.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
Sec. 112.033. INDIGENT AND DELINQUENT TAX LISTS. (a) The tax
assessor-collector shall make separate lists of indigent and
delinquent taxpayers. Each list must show the name of the
taxpayer and the amount owed.
(b) The commissioners court shall carefully examine each list
and shall, by an order entered on the minutes of the court, state
the names of the taxpayers and the amounts that are judged
uncollectible.
(c) After the order has been made and entered, the tax
assessor-collector is entitled to be credited with the amounts
judged uncollectible in the proper accounts in the county finance
records.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
Sec. 112.034. DELIVERY OF TAX ROLLS TO SUCCESSOR. (a) On
leaving office, the outgoing tax assessor-collector shall deliver
the tax rolls in that officer's possession to the successor
officer. The successor officer shall give to the outgoing tax
assessor-collector a written receipt for the amount of taxes owed
on those rolls.
(b) The receipt must specify the amount of each fund and each
year separately and must also indicate the amount due on the
indigent and delinquent taxpayer lists.
(c) The outgoing tax assessor-collector shall deliver the
receipts to the county clerk, who shall enter those allowed by
the commissioners court to the credit of the officer who presents
them. The clerk shall charge the credited amounts to the
successor officer in the proper accounts.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
Sec. 112.035. OCCUPATION TAX RECORDS. (a) The tax
assessor-collector shall collect all occupation taxes owed to the
county without assessment. That officer shall give the person who
pays the tax a written receipt that states the person's name, the
occupation for which the tax is imposed, the period for which the
tax payment is made, and the amounts collected for the state and
for the county.
(b) On payment of the tax, the tax assessor-collector shall:
(1) issue the person a license in the name of the state, the
county, or both, according to the tax that the person paid, that
authorizes the person to engage in the occupation during the
period for which the tax is paid; and
(2) pay into the treasury the amount of the tax collected for
the county.
(c) The tax assessor-collector shall keep an occupation tax
account.
(d) At the end of each month, the tax assessor-collector shall
make two reports. The tax assessor-collector shall mail the
first report, relating to licenses issued on taxes paid to the
state, to the comptroller of public accounts. If authorized by
the comptroller, the report may be submitted electronically
instead of by mail. The tax assessor-collector shall file the
second report, relating to licenses issued on taxes paid to the
county, with a county officer designated by the commissioners
court. Each report must contain the information stated in the
receipt for the tax and shall be dated and signed under the tax
assessor-collector's official seal.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
Amended by:
Acts 2005, 79th Leg., Ch.
573, Sec. 1, eff. September 1, 2005.
SUBCHAPTER C. OTHER SPECIFIC ACCOUNTS
Sec. 112.051. SHERIFF ACCOUNT. (a) Except as provided by
Subsection (c), the county clerk shall keep an account for the
county sheriff that charges the sheriff with each judgment, fine,
forfeiture, or penalty that is payable to and rendered in any
court of the county and that the sheriff is charged by law to
collect. The sheriff may discharge the liability by producing the
county treasurer's receipt that shows payment of the judgment,
fine, forfeiture, or penalty.
(b) The sheriff may also discharge the liability by showing to
the satisfaction of the commissioners court that the judgment,
fine, forfeiture, or penalty cannot be collected or that it has
been discharged through imprisonment or labor or by escape
occurring without the sheriff's fault or neglect. The sheriff
must obtain an order of the commissioners court that allows the
discharge.
(c) The sheriff is not liable for a judgment, fine, forfeiture,
or penalty if the judgment, fine, forfeiture, or penalty is
collected by:
(1) a public or private vendor under Article 103.0031, Code of
Criminal Procedure; or
(2) the county treasurer or county auditor as required by
Section 154.011.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
Amended by Acts 1995, 74th Leg., ch. 217, Sec. 4, eff. May 23,
1995.
Sec. 112.052. JUSTICE OF THE PEACE ACCOUNT. (a) Except as
provided by Subsection (c), a fine imposed or a judgment rendered
by a justice of the peace shall be charged against that justice.
(b) The justice may discharge the indebtedness by:
(1) filing with the county clerk the county treasurer's receipt
for the amount of the indebtedness;
(2) showing to the satisfaction of the commissioners court that
the justice has used due diligence to collect the amount without
avail; or
(3) showing to the satisfaction of the commissioners court that
the indebtedness has been satisfied by imprisonment or labor.
(c) The justice is not liable for a fine imposed or judgment
rendered by the justice if the fine or judgment is collected by:
(1) a public or private vendor under Article 103.0031, Code of
Criminal Procedure; or
(2) the county treasurer or county auditor as required by
Section 154.011.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
Amended by Acts 1995, 74th Leg., ch. 217, Sec. 5, eff. May 23,
1995.
Sec. 112.053. ESTRAY ACCOUNT. (a) If a notice of an estray is
filed with the county clerk, the clerk shall keep an estray
account on the debit side of the county finance ledger. The
estray account must show the date of the notice, the name of the
person who reported the estray, and a brief description of the
animal. The clerk shall leave the amount of the charge blank
until the sheriff files an account of the sale of the estray.
(b) When the account of the sale is filed, the county clerk
shall enter the net amount due to the county from the sale in the
blank in the estray account. When the county treasurer's receipt
is presented to the clerk, indicating the amount paid into the
county treasury because of the sale, the clerk shall enter that
amount on the credit side of the estray account, showing the
date, the name of the person paying, the amount paid, and a brief
description of the animal. The clerk shall then charge that
amount on the debit side of the county treasurer's account.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
Sec. 112.054. COUNTY TREASURER ACCOUNT. (a) The county clerk
shall keep an account for the county treasurer in the county
finance ledger. In that account, the clerk shall charge the
treasurer separately with each amount for which the treasurer
gives a receipt to the sheriff, county tax assessor-collector, or
other person who pays the amount into the treasury.
(b) The clerk shall credit the treasurer with each amount paid
out by the treasurer after the commissioners court has approved
the treasurer's report of the payments. The clerk shall also
credit the treasurer with the legal commissions of the
treasurer's office.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.