Texas Local Government Code Title 4, Chapter 113 - Management Of County Money

SUBCHAPTER A GENERAL PROVISIONS

• Texas Section 113.0001 - Definitions
  In this chapter: (1) "Depository" means the financial institution selected under Section 116.021 for safekeeping of the county treasury. (2) "Depository account" means an account...
• Texas Section 113.001 - County Treasurer As Chief Custodian Of Money
  The county treasurer, as chief custodian of county funds, shall keep in a designated depository and shall account for all money belonging to the county....
• Texas Section 113.002 - County Treasurer's Record Of Receipts And Expenditures
  The county treasurer shall keep an account of the receipts and expenditures of all money that the treasurer receives by virtue of the office and...
• Texas Section 113.003 - Receipt Of Money By County Treasurer
  The county treasurer shall receive all money belonging to the county from whatever source it may be derived. Acts 1987, 70th Leg., ch. 149, Sec....
• Texas Section 113.004 - Classes Of County Funds
  (a) The county treasurer shall divide the funds received by the treasurer's office into three classes. The treasurer shall appropriate the money in each class...
• Texas Section 113.005 - Liability Of County Treasurer
  (a) The county treasurer is not responsible for any loss of the county funds through the failure or negligence of a depository. This subsection does...
• Texas Section 113.006 - Liability Of County Tax Assessor-collector
  A county tax assessor-collector and any surety on the assessor-collector's bond are relieved of responsibility for safekeeping funds collected from taxes after the funds are...
• Texas Section 113.008 - Reconciliation Of Depository Accounts
  (a) The county depository shall provide statements of all bank activity and documentation supporting a statement's transactions not less than once a month to the...

SUBCHAPTER B DEPOSIT OF MONEY

• Texas Section 113.009 - Civil Liability Of County Tax Assessor-collector; Audit By Comptroller
  (a) Unless an audit of a county tax assessor-collector's office is conducted under Subsection (b), a civil cause of action may not be commenced against...
• Texas Section 113.021 - Requirement That Money Be Deposited With County Treasurer; Interest
  (a) The fees, commissions, funds, and other money belonging to a county shall be deposited with the county treasurer by the person who collects the...
• Texas Section 113.022 - Time For Making Deposits
  (a) A county officer or other person who receives money shall deposit the money with the county treasurer on or before the next regular business...
• Texas Section 113.023 - Deposit Warrants
  (a) Except as provided by Subsection (c), each deposit made in the county treasury must be made on a deposit warrant. The deposit warrant authorizes...

SUBCHAPTER C DISBURSEMENT OF MONEY

• Texas Section 113.024 - Deposit Of Money Does Not Affect Ownership
  The deposit of money in a county treasury does not change the ownership of the money, except to indemnify the officer and the officer's surety,...
• Texas Section 113.041 - Disbursement Of Money By County Treasurer; Payment By Check Or Electronic Transmission; Lost Or Destroyed Instrument
  (a) The county treasurer shall disburse the money belonging to the county and shall pay and apply the money as required by law and as...
• Texas Section 113.042 - Endorsement By County Treasurer; Other Requirements For Order For Payment
  (a) On the presentation of an order for payment, check, or voucher drawn by a proper authority, and if there are sufficient funds for payment...
• Texas Section 113.043 - Countersignature By County Auditor
  In a county with a county auditor, the county treasurer and the county depository may not pay a check or order for payment unless it...
• Texas Section 113.045 - Comparison Of Vouchers And Reports; Treasurer To Be Credited
  The county treasurer shall present to the commissioners court the vouchers relating to and accompanying each financial report for comparison with the report. All proper...
• Texas Section 113.046 - Register Of Orders For Payment Issued By Judge Or Clerk
  (a) The county auditor shall maintain a register of the orders for payment issued on the county treasurer by a judge or by the district...
• Texas Section 113.047 - Disbursements For Salaries Or Expenses In County With Population Of 190,000 Or More
  After the deposit of funds in a county depository, an officer in a county with a population of 190,000 or more may draw checks on...

SUBCHAPTER D SPECIAL PROVISIONS RELATING TO CLAIMS

• Texas Section 113.048 - Disbursement Of Money For Jury Service
  (a) Notwithstanding any other provision of this subchapter or other law to the contrary, a county treasurer may disburse to a person who reports for...
• Texas Section 113.061 - Claims Register
  (a) The county treasurer shall maintain a record in which the treasurer shall register each claim against the county. The treasurer shall register the claims...
• Texas Section 113.063 - Claims Information List; Indebtedness To The County
  (a) Each officer who collects a fine, penalty, forfeiture, judgment, tax, other indebtedness, or payment obligation owed to the county shall keep a descriptive list...
• Texas Section 113.064 - Approval Of Claims By County Auditor
  (a) In a county that has the office of county auditor, each claim, bill, and account against the county must be filed in sufficient time...

SUBCHAPTER Z MISCELLANEOUS PROVISIONS

• Texas Section 113.065 - Requirement For Approval Of Claim
  The county auditor may not audit or approve a claim unless the claim was incurred as provided by law. Acts 1987, 70th Leg., ch. 149,...
• Texas Section 113.901 - Requirements For Approval Of Accounts And Requisitions
  (a) Except as provided by Subsection (c), a county auditor may not audit or approve an account for the purchase of supplies or materials for...
• Texas Section 113.902 - Prosecution To Collect Debt Owed To County; Recovery Of Attorney's Fees And Costs
  (a) The county treasurer shall direct prosecution for the recovery of any debt owed to the county, as provided by law, and shall supervise the...
• Texas Section 113.903 - Collection Made By One Officer On Behalf Of Another
  (a) With the prior consent of the commissioners court and the officer to whom funds are owed, a district, county, or precinct officer authorized by...

Last modified: September 28, 2016