Tex. Loc. Gov't Code § 114.025 · Subchapter B. REPORTS ABOUT GENERAL FINANCIAL CONDITION OF COUNTY
COUNTY AUDITOR'S MONTHLY AND ANNUAL REPORTS TO COMMISSIONERS COURT AND DISTRICT JUDGES.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) The county auditor shall make monthly and annual reports to the commissioners court and to the district judges of the county. Each report must show:
(1) the aggregate amounts received and disbursed from each county fund;
(2) the condition of each account on the books;
(3) the amount of county, district, and school funds on deposit in the county depository;
(4) the amount of county bonded indebtedness and other indebtedness; and
(5) any other fact of interest, information, or suggestion that the auditor considers proper or that the court or district judges require.
(b) The annual report must include a record of all transactions made during a calendar year. The auditor shall file the annual report at a regular or special term of the commissioners court held during the month of April of the following year. The auditor shall file a copy of the report with the district judges of the county.
(c) At the time the annual audit is delivered to the commissioners court and the district judges, the auditor shall send to the bonding company of each district, county, and precinct officer a report indicating the condition of that person's office.
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.114.htm
- Text hash
- sha256 023ca7204f6b3696e45741525232875495af7f1fa38a23e2598e4435af82ac52
- 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.