(a) A political subdivision may set aside from available appropriations, other than itemized salary appropriations, an amount sufficient to pay all costs, administrative expenses, benefits, insurance, and attorney’s fees authorized by this chapter.
(b) The amount set aside under Subsection (a) shall be set up in a separate account in the political subdivision’s records showing the disbursements authorized by this chapter. A statement of the amount set aside for disbursements from the account shall be included in an annual report made to the political subdivision’s governing body and its treasurer.