Tex. Loc. Gov't Code § 112.004 · Subchapter A. GENERAL PROVISIONS
ACCOUNTS KEPT FOR OFFICERS BY COUNTY CLERK.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) This section applies only to a county that does not have the office of county auditor.
(b) The county clerk shall keep in the county finance ledger an account for each officer of the county, district, or state who is authorized or required by law to receive or collect money or other property that is intended for the use of the county or that belongs to the county. At the top of each page in an officer's account, the clerk shall state the name of the officer and the title of the office.
(c) The clerk shall keep any other accounts necessary to carry out the purposes of this subtitle and shall conveniently index the accounts.
(d) The clerk shall enter items daily in the proper accounts.
(e) Every financial report and voucher must be filed with the clerk, who shall effectively preserve the report or voucher and note it briefly in the proper account.
(f) The clerk shall balance each account maintained under this section.
Notes and commentary — not statutory text
History
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/LG/htm/LG.112.htm
- Text hash
- sha256 662714dd15e0c72728ff5b8c89538655e1e266ad746ab1961b58a9e5b5837fa6
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.