Texas Local Government Code 293.025 – Comptroller
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(a) The county auditor shall appoint a comptroller for the authority, subject to the approval of the board and the commissioners court. The comptroller shall:
(1) work under the direction of the county auditor;
(2) institute budget, purchasing, and fiscal procedures that conform to accepted business and accounting practices; and
(3) make quarterly reports to the commissioners court.
(b) The county auditor shall fix the comptroller’s salary, subject to approval of the board and commissioners court, and the authority shall pay the salary.
Terms Used In Texas Local Government Code 293.025
- Comptroller: means the state comptroller of public accounts. See Texas Government Code 312.011
- 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.
- Year: means 12 consecutive months. See Texas Government Code 311.005
(c) The comptroller’s employment may be terminated by an act of the county auditor and a majority vote of the board and commissioners court.
(d) Before the beginning of each fiscal year the comptroller, under the direction of the board, shall prepare the authority’s budget for the following fiscal year and submit it to the commissioners court. Within 15 days after the date the budget is submitted, the commissioners court may approve or revise the budget.