(a) This section applies only to:
(1) a juvenile board, juvenile probation office, or juvenile department established for one or more counties; and
(2) a community supervision and corrections department established for a judicial district.
(b) Before the 45th day before the first day of the fiscal year of a county, a juvenile board and a community supervision and corrections department that each have jurisdiction in the county shall:
(1) prepare a budget for the board’s or department’s next fiscal year; and
(2) hold a meeting to finalize the budget.

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Terms Used In Texas Local Government Code 140.004

  • 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.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • Year: means 12 consecutive months. See Texas Government Code 311.005

(c) Before the 14th day before the juvenile board or community supervision and corrections department has a meeting to finalize its budget, the board or department shall file with the commissioners court:
(1) a copy of the proposed budget; and
(2) a statement containing the date of the board’s or department’s meeting to finalize its budget.
(d) Before the later of the 90th day after the last day of the juvenile board’s or community supervision and corrections department’s fiscal year, or the date the county auditor’s annual report is made to the commissioners court, the board or department shall file with the commissioners court a complete financial statement of the board or department covering the board’s or department’s preceding fiscal year.
(e) The financial statement required by Subsection (d) must contain any information considered appropriate by the juvenile board or community supervision and corrections department and any information required by the commissioners court of each county in which the board or department has jurisdiction.
(f) The budget for a juvenile board or community supervision and corrections department may not include an automobile allowance for a member of the governing body of the board or department if the member holds another state, county, or municipal office. The budget may include reimbursement of actual travel expenses, including mileage for automobile travel, incurred while the member is engaged in the official business of the board or department.