Sec. 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 or estimated expenditures for the same or similar purposes that were made for the preceding fiscal year. The budget must show with reasonable accuracy each of the projects for which an appropriation is established in the budget and the estimated amount of money carried in the budget for each project.
(b) The budget officer shall obtain from the county auditor any information necessary to prepare a complete financial statement for inclusion in the budget. The financial statement must show:
(1) the outstanding obligations of the county;
(2) the cash on hand to the credit of each fund of the county government;
(3) funds received from all sources during the preceding fiscal year;
(4) the funds and revenue estimated by the auditor to be received from all sources during the preceding fiscal year;
(5) the funds and revenue estimated by the auditor to be received during the ensuing year; and
(6) a statement of all accounts and contracts on which sums are due to or owed by the county as of the last day of the preceding fiscal year, except for taxes and court costs.
(c) If actual amounts for the information described by Subsection (b)(1), (b)(2), (b)(3), or (b)(6) are not available at the time the budget officer prepares the financial statement, the budget officer may use in the preparation of the statement estimates of that information made by the county auditor.
(d) Subsection (c) does not prevent the commissioners court from adopting a budget before the beginning of the fiscal year for which the budget is prepared.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1989, 71st Leg., ch. 1044, Sec. 1, eff. Sept. 1, 1989.
Structure Texas Statutes
Section 111.061. Subchapter Applicable to Counties With Population of More Than 125,000
Section 111.062. Appointment of Budget Officer; Abolition of Office
Section 111.063. Itemized Budget; Contents
Section 111.064. Limitation on Expenditures Before Adoption of Budget
Section 111.065. Information Furnished by Officers
Section 111.066. Proposed Budget Filed With County Clerk and County Auditor; Public Inspection
Section 111.067. Public Hearing on Proposed Budget
Section 111.0675. Commissioners Court: Special Notice by Publication for Budget Hearing
Section 111.068. Adoption of Budget
Section 111.069. Approved Budget Filed With Officers; Posting on Internet
Section 111.070. Expenditure of Funds Under Budget; Emergency Expenditure; Budget Transfer
Section 111.0705. Budget for Expenditures From Proceeds of Bonds or Other Obligations
Section 111.0706. Special Budget for Grant or Aid Money
Section 111.0707. Special Budget for Revenue From Intergovernmental Contracts
Section 111.07075. Special Budget for Revenue Received After Start of Fiscal Year
Section 111.0708. Pledging Revenue as Security for Bonds and Other Obligations
Section 111.0709. Changes in Budget for County Purposes
Section 111.071. Budget Officer's Assistance to Commissioners Court
Section 111.072. Duties Retained by County Auditor
Section 111.073. Employment of Personnel