Texas Local Government Code 111.091 – Appropriation Accounts
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(a) On the adoption and certification of a general or special county budget, the county auditor shall open an appropriation account for each main budgeted or special item in the budget.
(b) The county auditor shall enter to an appropriation account each warrant drawn against that appropriation.
Terms Used In Texas Local Government Code 111.091
- Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
(c) The county auditor periodically shall inform the commissioners court of the condition of the appropriation accounts.