Texas Local Government Code 114.023 – County Auditor’s Monthly Report to Commissioners Court in County With Population of More Than 225,000
(a) In a county with a population of more than 225,000, the county auditor shall report to the commissioners court at least monthly on the financial condition of the county. The auditor shall prescribe the form of the report.
(b) In addition to information considered necessary by the auditor or required by the commissioners court, the report must contain:
(1) all of the facts of interest related to the financial condition of the county;
(2) a consolidated balance sheet;
(3) a complete statement of the balances on hand at the beginning and end of the month;
(4) a statement of the aggregate receipts and disbursements of each fund;
(5) a statement of transfers to and from each fund;
(6) a statement of the bond and order for payment indebtedness with corresponding rates of interest; and
(7) a summarized budget statement that shows:
(A) the expenses paid from the budget for each budgeted officer, department, or institution during that month and for the period of the fiscal year inclusive of the month for which the report is made;
(B) the encumbrances against the budgets; and
(C) the amounts available for further expenditures.
Terms Used In Texas Local Government Code 114.023
- 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
- Population: means the population shown by the most recent federal decennial census. See Texas Government Code 311.005
(c) The county auditor shall publish a condensed copy of the report showing the condition of funds and budgets and a statement of the auditor’s recommendations. The publication must be made once in a daily paper published in the county.