§ 112.001 Accounting System in County With County Auditor and Population of Less Than 190,000
§ 112.002 Accounting System in County With County Auditor and Population of 190,000 or More
§ 112.003 Comptroller’s Authority to Prescribe Forms and Determine Manner of Stating Accounts; Uniform Chart of Accounts
§ 112.004 Accounts Kept for Officers by County Clerk
§ 112.005 Accounts Kept for Officers by County Auditor
§ 112.006 General Oversight Authority of County Auditor
§ 112.007 County Auditor’s Records of County Financial Transactions
§ 112.009 County Auditor Performing Duties Instead of County Clerk
§ 112.010 County Fiscal Year
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Terms Used In Texas Local Government Code Chapter 112 > Subchapter A - General Provisions

  • Comptroller: means the state comptroller of public accounts. See Texas Government Code 312.011
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Month: means a calendar month. See Texas Government Code 312.011
  • Oversight: Committee review of the activities of a Federal agency or program.
  • Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005
  • Population: means the population shown by the most recent federal decennial census. See Texas Government Code 311.005
  • Property: means real and personal property. See Texas Government Code 311.005
  • Rule: includes regulation. See Texas Government Code 311.005
  • Year: means 12 consecutive months. See Texas Government Code 311.005