Texas Local Government Code

§ 111.063 — ITEMIZED BUDGET; CONTENTS

LG § 111.063Title 4. FINANCES · Part B. COUNTY FINANCES · Ch. 111. COUNTY BUDGET · Art. C. ALTERNATE METHOD OF BUDGET PREPARATION IN COUNTIES WITH POPULATION OF MORE THAN 125,000

Statute text

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(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;

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Legislative history

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.