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Texas Statutes (Last Updated: January 4, 2014) |
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LOCAL GOVERNMENT CODE |
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Title 4. FINANCES |
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Subtitle B. COUNTY FINANCES |
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Chapter 114. COUNTY FINANCIAL REPORTS |
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Subchapter B. REPORTS ABOUT GENERAL FINANCIAL CONDITION OF COUNTY |
Sec. 114.025. COUNTY AUDITOR'S MONTHLY AND ANNUAL REPORTS TO COMMISSIONERS COURT AND DISTRICT JUDGES
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(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.