Texas Statutes
Subchapter C. Alternate Method of Budget Preparation in Counties With Population of More Than 125,000
Section 111.070. Expenditure of Funds Under Budget; Emergency Expenditure; Budget Transfer

Sec. 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 may authorize an emergency expenditure as an amendment to the original budget only in a case of grave public necessity to meet an unusual and unforeseen condition that could not have been included in the original budget through the use of reasonably diligent thought and attention. If the court amends the original budget to meet an emergency, the court shall file a copy of its order amending the budget with the county clerk and the clerk shall attach the copy to the original budget.
(c) The commissioners court by order may:
(1) amend the budget to transfer an amount budgeted for one item to another budgeted item without authorizing an emergency expenditure; or
(2) designate the county budget officer or another officer or employee of the county who may, as appropriate and subject to conditions and directions provided by the court, amend the budget by transferring amounts budgeted for certain items to other budgeted items.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1997, 75th Leg., ch. 1197, Sec. 7, eff. June 20, 1997.
Amended by:
Acts 2005, 79th Leg., Ch. 1121 (H.B. 2458), Sec. 1, eff. June 18, 2005.

Structure Texas Statutes

Texas Statutes

Local Government Code

Title 4 - Finances

Subtitle B - County Finances

Chapter 111 - County Budget

Subchapter C. Alternate Method of Budget Preparation in Counties With Population of More Than 125,000

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

Section 111.074. Limitation on Budget of County Auditor

Section 111.075. Reserve Item