(a) On or before the fifth day of each month, a district, county, or precinct officer shall file with the county auditor a report, on a form prescribed by the county auditor, that contains:
(1) a detailed and itemized statement of all fees, commissions, and other compensation that the officer collected during the preceding month;
(2) an itemized and sworn statement of all expense claims paid during the preceding month; and
(3) the amount paid during the preceding month to each employee of the officer and the name and position of the employee.
(b) An officer who serves only part of the fiscal year shall file a report and make final settlement for the part of the fiscal year that the officer served. The officer is entitled to the part of the officer’s compensation proportionate to the part of the year served.

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Terms Used In Texas Local Government Code 154.044

  • 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
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • sworn: includes affirm or affirmed. See Texas Government Code 312.011
  • Year: means 12 consecutive months. See Texas Government Code 311.005