Texas Local Government Code Title 4, Chapter 111 - County Budget

SUBCHAPTER A BUDGET PREPARATION IN COUNTIES WITH POPULATION OF 225,000 OR LESS

• Texas Section 111.001 - Subchapter Applicable To Counties With Population Of 225,000 Or Less; Exception
  This subchapter applies only to a county that has a population of 225,000 or less and that does not operate under Subchapter C. Acts 1987,...
• Texas Section 111.002 - County Judge As Budget Officer
  The county judge serves as the budget officer for the commissioners court of the county. Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept....
• Texas Section 111.003 - Annual Budget Required
  (a) During the 7th or the 10th month of the fiscal year, as determined by the commissioners court, the county judge, assisted by the county...
• Texas Section 111.004 - Itemized Budget; Contents
  (a) The county judge shall itemize the budget to allow as clear a comparison as practicable between expenditures included in the proposed budget and actual...
• Texas Section 111.005 - Information Furnished By County Officers
  (a) In preparing the budget, the county judge may require any county officer to furnish existing information necessary for the judge to properly prepare the...
• Texas Section 111.006 - Proposed Budget Filed With County Clerk; Public Inspection
  (a) When the county judge has completed the preparation of the budget, the judge shall file a copy of the proposed budget with the county...
• Texas Section 111.007 - Public Hearing On Proposed Budget
  (a) The commissioners court shall hold a public hearing on the proposed budget. Any person may attend and may participate in the hearing. (b) The...
• Texas Section 111.0075 - Special Notice By Publication For Budget Hearing
  (a) A commissioners court shall publish notice before a public hearing relating to a budget in at least one newspaper of general circulation in the...
• Texas Section 111.008 - Adoption Of Budget
  (a) At the conclusion of the public hearing, the commissioners court shall take action on the proposed budget. A vote to adopt the budget must...
• Texas Section 111.009 - Approved Budget Filed With County Clerk: Posting On Internet
  (a) On final approval of the budget by the commissioners court, the court shall: (1) file the budget with the county clerk; and (2) if...
• Texas Section 111.010 - Levy Of Taxes And Expenditure Of Funds Under Budget; Emergency Expenditure; Budget Transfer
  (a) The commissioners court may levy taxes only in accordance with the budget. (b) After final approval of the budget, the commissioners court may spend...
• Texas Section 111.0105 - Budget For Expenditures From Proceeds Of Bonds Or Other Obligations
  If a county bond issue is submitted at an election or other authorized obligations are to be issued against future revenues and a tax is...
• Texas Section 111.0106 - Special Budget For Grant Or Aid Money
  The county auditor or the county judge in a county that does not have a county auditor shall certify to the commissioners court the receipt...
• Texas Section 111.0107 - Special Budget For Revenue From Intergovernmental Contracts
  The county auditor or the county judge in a county that does not have a county auditor shall certify to the commissioners court the receipt...
• Texas Section 111.0108 - Special Budget For Revenue Received After Start Of Fiscal Year
  The county auditor or the county judge in a county that does not have a county auditor shall certify to the commissioners court the receipt...
• Texas Section 111.011 - Changes In Budget For County Purposes
  This subchapter does not prevent the commissioners court from making changes in the budget for county purposes. Acts 1987, 70th Leg., ch. 149, Sec. 1,...
• Texas Section 111.012 - Penalty
  (a) An officer, employee, or official of a county government who refuses to comply with this subchapter commits an offense. (b) An offense under this...
• Texas Section 111.013 - Limitation On Budget Of County Auditor
  An increase from one fiscal year to the next in the amount budgeted for expenses of the county auditor's office or the salary of an...

SUBCHAPTER B BUDGET PREPARATION IN COUNTIES WITH POPULATION OF MORE THAN 225,000

• Texas Section 111.014 - Reserve Item
  Notwithstanding any other provision of this subchapter, a county may establish in the budget a reserve or contingency item. The item must be included in...
• Texas Section 111.031 - Subchapter Applicable To Counties With Population Of More Than 225,000; Exception
  This subchapter applies only to a county that has a population of more than 225,000 and that does not operate under Subchapter C. Acts 1987,...
• Texas Section 111.032 - County Auditor As Budget Officer
  The county auditor serves as budget officer for the commissioners court of the county. Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1,
• Texas Section 111.033 - Annual Budget Required
  (a) Within 30 days before the first day of each fiscal year or on or immediately after that first day, the county auditor shall prepare...
• Texas Section 111.034 - Itemized Budget; Contents
  (a) The county auditor shall itemize the budget to allow as clear a comparison as practicable between expenditures included in the proposed budget and actual...
• Texas Section 111.035 - Limitation On Expenditures Before Adoption Of Budget
  Until a budget for a fiscal year is adopted by the commissioners court, the county may not make payments during that fiscal year except for...
• Texas Section 111.036 - Information Furnished By Officers
  In preparing the budget, the county auditor may require any district, county, or precinct officer of the county to provide information necessary for the auditor...
• Texas Section 111.037 - Proposed Budget Filed With County Clerk; Public Inspection
  (a) The county auditor shall file a copy of the proposed budget with the county clerk. (b) The copy of the proposed budget shall be...
• Texas Section 111.038 - Public Hearing On Proposed Budget
  (a) The commissioners court shall hold a public hearing on the proposed budget. Any person may attend and may participate in the hearing. (b) The...
• Texas Section 111.0385 - Special Notice By Publication For Budget Hearing
  (a) A commissioners court shall publish notice before a public hearing relating to a budget in at least one newspaper of general circulation in the...
• Texas Section 111.039 - Adoption Of Budget
  (a) At the conclusion of the public hearing, the commissioners court shall take action on the proposed budget. A vote to adopt the budget must...
• Texas Section 111.040 - Approved Budget Filed With Officers: Posting On Internet
  (a) On final approval of the budget by the commissioners court, the court shall: (1) file a copy of the budget with the county auditor...
• Texas Section 111.041 - Expenditure Of Funds Under Budget; Emergency Expenditure; Budget Transfer
  (a) The commissioners court may spend county funds only in strict compliance with the budget, except as provided by this section. (b) The commissioners court...
• Texas Section 111.0415 - Changes In Budget For County Purposes
  This subchapter does not prevent the commissioners court from making changes in the budget for county purposes. Added by Acts 1997, 75th Leg., ch. 1197,...
• Texas Section 111.042 - Budget For Expenditures From Proceeds Of Bonds Or Other Obligations
  If a county bond issue is submitted at an election or other authorized obligations are to be issued against future revenues and a tax is...
• Texas Section 111.043 - Special Budget For Grant Or Aid Money
  The county auditor shall certify to the commissioners court the receipt of all public or private grant or aid money that is available for disbursement...
• Texas Section 111.0431 - Special Budget For Revenue From Intergovernmental Contracts
  The county auditor shall certify to the commissioners court the receipt of all revenue from intergovernmental contracts that is available for disbursement in a fiscal...
• Texas Section 111.0432 - Special Budget For Revenue Received After Start Of Fiscal Year
  The county auditor shall certify to the commissioners court the receipt of revenue from a new source not anticipated before the adoption of the budget...
• Texas Section 111.044 - Limitation On Budget Of County Auditor
  An increase from one fiscal year to the next in the amount budgeted for expenses of the county auditor's office or the salary of an...

SUBCHAPTER C ALTERNATE METHOD OF BUDGET PREPARATION IN COUNTIES WITH POPULATION OF MORE THAN 125,000

• Texas Section 111.045 - Reserve Item
  Notwithstanding any other provision of this subchapter, a county may establish in the budget a reserve or contingency item. The item must be included in...
• Texas Section 111.061 - Subchapter Applicable To Counties With Population Of More Than 125,000
  This subchapter applies only to a county that has a population of more than 125,000 and that chooses to operate under this subchapter instead of...
• Texas Section 111.062 - Appointment Of Budget Officer; Abolition Of Office
  (a) The commissioners court of the county may appoint a county budget officer to prepare a county budget for the fiscal year. (b) A county...
• Texas 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...
• Texas Section 111.064 - Limitation On Expenditures Before Adoption Of Budget
  Until a budget for a fiscal year is adopted by the commissioners court, the county may not make payments during that fiscal year except for...
• Texas Section 111.065 - Information Furnished By Officers
  In preparing or monitoring the budget, the budget officer may require the county auditor or any other district, county, or precinct officer of the county...
• Texas Section 111.066 - Proposed Budget Filed With County Clerk And County Auditor; Public Inspection
  (a) The budget officer shall file a copy of the proposed budget with the county clerk and the county auditor. (b) The copy of the...
• Texas Section 111.067 - Public Hearing On Proposed Budget
  (a) The commissioners court shall hold a public hearing on the proposed budget. Any taxpayer of the county may attend and may participate in the...
• Texas Section 111.0675 - Commissioners Court: Special Notice By Publication For Budget Hearing
  (a) A commissioners court shall publish notice before a public hearing relating to a budget in at least one newspaper of general circulation in the...
• Texas Section 111.068 - Adoption Of Budget
  (a) At the conclusion of the public hearing, the commissioners court shall take action on the proposed budget. A vote to adopt the budget must...
• Texas Section 111.069 - Approved Budget Filed With Officers; Posting On Internet
  (a) On final approval of the budget by the commissioners court, the court shall: (1) file a copy of the budget with the county auditor...
• Texas Section 111.070 - Expenditure Of Funds Under Budget; Emergency Expenditure; Budget Transfer
  (a) The commissioners court may spend county funds only in strict compliance with the budget, except as provided by this section. (b) The commissioners court...
• Texas Section 111.0705 - Budget For Expenditures From Proceeds Of Bonds Or Other Obligations
  If a county bond issue is submitted at an election or other authorized obligations are to be issued against future revenues and a tax is...
• Texas Section 111.0706 - Special Budget For Grant Or Aid Money
  The county auditor shall certify to the commissioners court the receipt of all public or private grant or aid money that is available for disbursement...
• Texas Section 111.0707 - Special Budget For Revenue From Intergovernmental Contracts
  (a) The county auditor shall certify to the commissioners court the receipt of all revenue from intergovernmental contracts that is available for disbursement in a...
• Texas Section 111.07075 - Special Budget For Revenue Received After Start Of Fiscal Year
  (a) The county auditor shall certify to the commissioners court the receipt of revenue from a new source not anticipated before the adoption of the...
• Texas Section 111.0708 - Pledging Revenue As Security For Bonds And Other Obligations
  In preparing a county budget, a county may secure county bonds or other obligations by pledging for the term of the bonds or other obligations:...
• Texas Section 111.0709 - Changes In Budget For County Purposes
  This subchapter does not prevent the commissioners court from making changes in the budget for county purposes. Added by Acts 1997, 75th Leg., ch. 1197,...
• Texas Section 111.071 - Budget Officer's Assistance To Commissioners Court
  The budget officer may assist the commissioners court in the performance of the court's duties relating to the efficiency and effectiveness of county operations. Acts...
• Texas Section 111.072 - Duties Retained By County Auditor
  The duties given under Subchapter B to the county auditor that are not expressly conferred by this subchapter on the budget officer remain duties of...
• Texas Section 111.073 - Employment Of Personnel
  The commissioners court may employ personnel necessary to assist the budget officer in the performance of the duties of that office. Acts 1987, 70th Leg.,...
• Texas Section 111.074 - Limitation On Budget Of County Auditor
  An increase from one fiscal year to the next in the amount budgeted for expenses of the county auditor's office or the salary of an...

SUBCHAPTER D BUDGET APPROPRIATIONS

• Texas Section 111.075 - Reserve Item
  Notwithstanding any other provision of this subchapter, a county may establish in the budget a reserve or contingency item. The item must be included in...
• Texas Section 111.091 - Appropriation Accounts
  (a) On the adoption and certification of a general or special county budget, the county auditor shall open an appropriation account for each main budgeted...
• Texas Section 111.092 - Departmental Expenses Not To Exceed Appropriations
  The county auditor shall oversee the warrant process to ensure that the expenses of any department do not exceed the budget appropriations for that department....
• Texas Section 111.093 - Appropriations For Purchases, Contracts, Salaries, Or Labor Expenses In County With Population Of More Than 225,000
  (a) This section applies only to a county with a population of more than 225,000. (b) The county auditor shall charge all purchase orders, requisitions,...
• Texas Section 111.094 - Itemized Budget
  The commissioners court in preparing the county budget shall determine the amount of county funds to be spent for the juvenile probation department in the...
• Texas Section 111.095 - Special Funds
  (a) This section shall apply to all funds maintained and controlled by a county tax assessor-collector that are not included in the county budget. (b)...

Last modified: September 28, 2016