Texas Transportation Code 256.009 – Report to Comptroller
(a) Not later than January 30 of each year, the county auditor or, if the county does not have a county auditor, the official having the duties of the county auditor shall file a report with the comptroller that includes:
(1) an account of how:
(A) the money allocated to a county under Section 256.002 during the preceding year was spent; and
(B) if the county received an award under Subchapter C, the money was spent;
(2) a description, including location, of any new roads constructed in whole or in part with the money:
(A) allocated to a county under Section 256.002 during the preceding year; and
(B) received from any award under Subchapter C;
(3) any other information related to the administration of Sections 256.002 and 256.003 that the comptroller requires; and
(4) the total amount of expenditures for county road and bridge construction, maintenance, rehabilitation, right-of-way acquisition, and utility construction and other appropriate road expenditures of county funds in the preceding county fiscal year that are required by the constitution or other law to be spent on public roads or highways.
(b) The report must be in a form prescribed by the comptroller.
Terms Used In Texas Transportation Code 256.009
- 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 may distribute money under Section 256.002(a) to a county only if the most recent report required by Subsection (a) has been filed.
(d) A county official or employee shall provide to the comptroller on request any information necessary to determine the legality of the use of money allocated under Section 256.002.