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Texas Local Government Code - Section 114.023. County Auditor's Monthly Report To Commissioners Court In County With Population Of More Than 225,000

Legal Research Home > Texas Lawyer > Local Government Code > Texas Local Government Code - Section 114.023. County Auditor's Monthly Report To Commissioners Court In County With Population Of More Than 225,000

§ 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 warrant 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, § 1, eff. Sept. 1, 1987.                    

Last modified: August 10, 2007