Texas Local Government Code

§ 114.022 — COUNTY ANNUAL FINANCIAL EXHIBIT

LG § 114.022Title 4. FINANCES · Part B. COUNTY FINANCES · Ch. 114. COUNTY FINANCIAL REPORTS · Art. B. REPORTS ABOUT GENERAL FINANCIAL CONDITION OF COUNTY

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(a)The county auditor or, in a county that does not have a county auditor, the county treasurer immediately after the first regular term of the commissioners court in the year shall publish an exhibit that shows the aggregate amount paid from each fund for the four preceding quarters and the balance to the debit or credit of each fund. The exhibit must also list:

(1)the amount of the county indebtedness;

(2)the respective dates of accrual of that indebtedness;

(3)to whom the debt is owed;

(4)the reason for the debt; and

(5)the amount to the debit or credit of each officer or other person with whom an account is kept in the county finance records.

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Legislative history

Acts 2007, 80th Leg., R.S., Ch. 207 (H.B. 398), Sec. 2, eff. May 25, 2007. Acts 2011, 82nd Leg., R.S., Ch. 606 (S.B. 373), Sec. 18, eff. September 1, 2011.