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2005 Texas Local Government Code CHAPTER 113. MANAGEMENT OF COUNTY MONEY
LOCAL GOVERNMENT CODE CHAPTER 113. MANAGEMENT OF COUNTY MONEY SUBCHAPTER A. GENERAL PROVISIONS § 113.001. COUNTY TREASURER AS CHIEF CUSTODIAN OF MONEY. The county treasurer, as chief custodian of county funds, shall keep in a designated depository and shall account for all money belonging to the county. Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987. § 113.002. COUNTY TREASURER'S RECORD OF RECEIPTS AND EXPENDITURES. The county treasurer shall keep an account of the receipts and expenditures of all money that the treasurer receives by virtue of the office and of all debts due to and owed by the county. The treasurer shall keep accurate, detailed accounts of all the transactions of the treasurer's office. Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987. § 113.003. RECEIPT OF MONEY BY COUNTY TREASURER. The county treasurer shall receive all money belonging to the county from whatever source it may be derived. Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987. § 113.004. CLASSES OF COUNTY FUNDS. (a) The county treasurer shall divide the funds received by the treasurer's office into three classes. The treasurer shall appropriate the money in each class of funds to the payment of the claims registered in the corresponding class of claims. (b) The classes of funds consist of: (1) jury fees, money received from the sale of estrays, and occupation taxes; (2) money received under the provisions of a road and bridge law, including penalties recovered from railroads for the failure to repair crossings, and all fines and forfeitures; and (3) other money received by the treasurer's office that is not otherwise appropriated by this section or by the commissioners court. (c) The commissioners court, as it considers proper, may require other accounts to be kept, creating other classes of funds. The court may require scrip to be issued against those accounts and to be registered accordingly. (d) The commissioners court by order may transfer money on hand from one fund to another as it considers necessary, but amounts that belong to the first class of funds may not be transferred from the payment of claims registered in that class unless there is an excess amount in that class. Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987. § 113.005. LIABILITY OF COUNTY TREASURER. (a) The county treasurer is not responsible for any loss of the county funds through the failure or negligence of a depository. This subsection does not release the treasurer from responsibility for a loss resulting from the official misconduct or negligence of the treasurer, including a misappropriation of the funds, or from responsibility for funds until a depository is selected and the funds are deposited. (b) A treasurer who diverts money from an interest and sinking fund or who applies money in that fund for a purpose other than as permitted by Section 113.041(h) is: (1) subject to a penalty of not less than $500 or more than $1,000; and (2) liable for the amount of money that is diverted. (c) The state is entitled to recover a penalty imposed under Subsection (b)(1). The amount of diverted money that is recovered under Subsection (b)(2) shall be paid into the county treasury to the credit of the fund from which it was diverted. (d) The attorney general or the district attorney of the district in which the treasurer resides, or the county attorney in a county that is not served by a district attorney, may institute suit against the treasurer and the sureties on the treasurer's official bond to recover the amounts described by Subsection (b). Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987. Amended by Acts 1999, 76th Leg., ch. 227, § 7, eff. Sept. 1, 1999. § 113.006. LIABILITY OF COUNTY TAX ASSESSOR-COLLECTOR. A county tax assessor-collector and any surety on the assessor-collector's bond are relieved of responsibility for safekeeping funds collected from taxes after the funds are deposited as required by law with the county depository. Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987. § 113.008. RECONCILIATION OF COUNTY CHECKS AND WARRANTS. (a) The county depository shall provide all canceled checks and warrants and supporting statements to the county treasurer. (b) Subsection (a) does not apply if the checks and warrants are payable from funds under the direct authority of an official other than the county treasurer as provided by statute. The exemption provided by this subsection does not apply if the official requests the county treasurer to be responsible for the reconciliation of the checks and warrants payable from the funds that are under the direct authority of the official. (c) In fulfilling the requirements of Subsection (a), the county depository shall provide, at the direction of the county treasurer: (1) original canceled checks and warrants; or (2) optical images of the front and back of canceled checks and warrants if the optical images are retained in accordance with the rules adopted by the Texas State Library and Archives Commission. (d) The county treasurer shall: (1) reconcile the canceled checks and warrants with the account records of the depository; and (2) ensure all financial adjustments are made regarding the depository account as required. (e) In this section, a reference to the county treasurer includes a person performing the duties of the county treasurer. Added by Acts 1997, 75th Leg., ch. 140, § 1, eff. Sept. 1, 1997. § 113.009. CIVIL LIABILITY OF COUNTY TAX ASSESSOR-COLLECTOR; AUDIT BY COMPTROLLER. (a) Unless an audit of a county tax assessor-collector's office is conducted under Subsection (b), a civil cause of action may not be commenced against a county tax assessor-collector later than four (4) years after the term of the tax assessor-collector ends as provided by Subsection (d). (b) The comptroller may conduct an audit of the books, records, and accounts of a county tax assessor-collector's office that relate to the assessor-collector's administration of public funds during a term of office. The comptroller shall provide an assessor-collector with notice of an audit under this subsection not later than the first anniversary of the date the term of office that is the subject of the audit ends. An audit must be completed not later than the second anniversary of the date the term of office that is the subject of the audit ends. (c) If an audit is conducted under Subsection (b), a civil action described by Subsection (a) may not be commenced later than four (4) years after the date the audit conducted under Subsection (b) is completed. (d) For purposes of this section, a term of office of an assessor-collector ends on: (1) the date the term expires under law, whether or not the assessor-collector serves during the succeeding term, for an assessor-collector who is serving at the time the term expires; or (2) the date a successor takes office for an assessor-collector who does not continue serving until the time the term expires under law. Added by Acts 1999, 76th Leg., ch. 661, § 1, eff. Sept. 1, 1999.SUBCHAPTER B. DEPOSIT OF MONEY § 113.021. REQUIREMENT THAT MONEY BE DEPOSITED WITH COUNTY TREASURER AND PUT INTO SPECIAL FUND; INTEREST. (a) The fees, commissions, funds, and other money belonging to a county shall be deposited with the county treasurer by the officer who collects the money. The officer must deposit the money in accordance with any applicable procedures prescribed by or under Section 112.001 or 112.002. However, the county tax assessor-collector must deposit the money in accordance with the procedures prescribed by or under the Tax Code and other laws. (b) The county treasurer shall deposit the money in the county depository in a special fund to the credit of the officer who collected the money. If the money is fees, commissions, or other compensation collected by an officer who is paid on a salary basis, the appropriate special fund is the applicable salary fund created under Chapter 154. (c) The interest accruing on the money in the special fund is for the benefit of the county in accordance with other law. Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987. § 113.022. TIME FOR MAKING DEPOSITS. A county officer who receives funds shall deposit the funds with the county treasurer on or before the next regular business day after the date on which the funds are received. If this deadline is not met, the officer must deposit the funds, without exception, on or before the seventh business day after the day on which the funds are received. However, in a county with fewer than 50,000 inhabitants, the commissioners court may extend the period during which funds must be deposited with the county treasurer, but the period may not exceed 30 days after the date the funds are received. Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987. § 113.023. DEPOSIT WARRANTS. (a) Except as provided by Subsection (c), each deposit made in the county treasury must be made on a deposit warrant issued in triplicate by the county clerk. The deposit warrant authorizes the county treasurer to receive the amount stated in the warrant. The warrant must state the purpose for which the amount is received and the fund to which it is to be applied. (b) The county treasurer shall keep the original of the warrant. The duplicate shall be signed and returned to the county clerk. The triplicate shall be signed and returned to the depositor. If the county has a county auditor, the county clerk shall give the clerk's copy of the warrant to the auditor, and the auditor shall enter the amount in the auditor's books, charging the amount to the county treasurer and crediting the person who deposited the amount. The treasurer may receive money only through this procedure except as provided by Subsection (c). (c) In a county with more than 2.2 million inhabitants, the county clerk is relieved of all duties under Subsections (a) and (b). In any other county that has the office of county auditor, the commissioners court by order may relieve the county clerk of all duties under Subsections (a) and (b). If the county clerk is relieved of duties, the county treasurer shall receive all deposits that are made in the county treasury. The county treasurer shall prepare a receipt in triplicate for all money received. The treasurer shall keep one copy of the receipt and shall transmit the original to the county auditor and the other copy to the depositor. The county auditor shall prescribe a system, not inconsistent with this subsection, to be used by the county treasurer for receiving and depositing money. Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987. Amended by Acts 2001, 77th Leg., ch. 669, § 50, eff. Sept. 1, 2001. § 113.024. DEPOSIT OF MONEY DOES NOT AFFECT OWNERSHIP. The deposit of money in a county treasury does not change the ownership of the money, except to indemnify the officer and the officer's surety, or any other owner of the money, during the period of deposit with the county. Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987.SUBCHAPTER C. DISBURSEMENT OF MONEY § 113.041. DISBURSEMENT OF MONEY BY COUNTY TREASURER; PAYMENT BY CHECK OR WARRANT; LOST OR DESTROYED INSTRUMENT. (a) The county treasurer shall disburse the money belonging to the county and shall pay and apply the money as required by law and as the commissioners court may require or direct, not inconsistent with law. (b) Except as provided by Chapter 156, a person may not spend or withdraw money from the county treasury except by a check or warrant drawn on the county treasury, whether or not the money is in a county depository as required by law. (c) The county treasurer may not pay money out of the county treasury without a certificate or warrant from an officer who is authorized by law to issue the certificate or warrant. (d) If the treasurer doubts the legality or propriety of an order, decree, certificate, or warrant presented to the treasurer for payment, the treasurer may not make the payment. The treasurer shall report the matter to the commissioners court for the court's consideration and direction. (e) If the treasurer is satisfied that an original check or other order drawn on the county treasury by a proper authority is lost or destroyed, the treasurer may issue a duplicate instrument in place of the original. The treasurer may not issue a duplicate until an applicant has filed an affidavit with the treasurer that states that the applicant is the true owner of the original instrument and that the original is lost or destroyed. (f) The treasurer may require an applicant for a duplicate instrument to execute a bond with two or more good and sufficient sureties in an amount that is double the amount of the claim. The bond must be: (1) notarized; (2) made payable to the county judge; (3) conditioned that the applicant will hold the county harmless; (4) conditioned that the applicant will return to the treasurer on demand by the treasurer the duplicate instrument or the amount of money named in the duplicate, including any costs that accrue against the county in collecting the amount; and (5) approved by the treasurer. (g) If, after issuance of the duplicate instrument, the treasurer determines that the duplicate was issued improperly or that the applicant or person to whom the duplicate was issued is not the owner of the original instrument, the treasurer shall immediately demand the return of the duplicate, if it is unpaid, or the return of the amount paid by the county, if the duplicate is paid. If the person fails to return the duplicate instrument or the amount of the instrument, the treasurer shall institute a suit on the bond through the office of the county or district attorney. Venue for the suit lies in the county in which the treasurer serves. (h) A county treasurer may not honor a check or warrant on the interest and sinking fund provided for a bond of the county or pay out or divert money in that fund except to pay the principal of or interest on the bond or invest money in securities as provided by law. Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987. Amended by Acts 1993, 73rd Leg., ch. 343, § 1, eff. May 29, 1993; Acts 1999, 76th Leg., ch. 227, § 8, eff. Sept. 1, 1999. § 113.042. ENDORSEMENT BY COUNTY TREASURER; OTHER WARRANT REQUIREMENTS. (a) On the presentation of a warrant, check, voucher, or order drawn by a proper authority, and if there are sufficient funds for payment on deposit in the account against which the instrument is drawn, the county treasurer shall endorse on the face of the instrument the order to pay the named payee and shall charge the amount in the treasurer's records to the fund on which it is drawn. (b) The county treasurer may not issue and the county depository may not pay a check drawn on the county depository to take up a warrant drawn by a proper authority, but the county treasurer shall, on the presentation of the warrant, endorse the warrant and deliver it to the payee, who may present it to the county depository for payment. (c) The treasurer may not endorse an instrument designated as a time deposit until after the notice and time requirements in the depository contract that designates the funds as time deposits are met. (d) If a bond, coupon, or other instrument is payable on its own terms at any place other than the county treasury, this section does not prevent the commissioners court from ordering the treasurer to place a sufficient sum at the location where the instrument is payable at the time and place of its maturity, as long as the payment is made in the manner prescribed by law. (e) Each check or warrant issued or drawn by an officer under the provisions of this section is subject to all laws and rules relating to auditing and countersigning. (f) Each warrant or scrip issued against the county treasurer by a judge or court must be signed and attested by the clerk or judge of the court under that officer's official seal. (g) A justice of the peace may not issue warrants against the county treasury for any purpose except as may be provided by the Code of Criminal Procedure. Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987. § 113.043. COUNTERSIGNATURE BY COUNTY AUDITOR. In a county with a county auditor, the county treasurer and the county depository may not pay a check or warrant unless it is countersigned by the county auditor to validate it as a proper and budgeted item of expenditure. This section does not apply to a check or warrant for jury service. Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987. § 113.044. WARRANTS TO BE PUNCHED. At the time the county treasurer pays a warrant, the treasurer shall punch the warrant. Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987. § 113.045. COMPARISON OF VOUCHERS AND REPORTS; TREASURER TO BE CREDITED. The county treasurer shall present to the commissioners court the vouchers relating to and accompanying each financial report for comparison with the report. All proper vouchers shall be allowed and the treasurer shall be credited with the amount of the vouchers. Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987. § 113.046. REGISTER OF WARRANTS ISSUED BY JUDGE OR CLERK. (a) The county auditor shall maintain a register of the warrants issued on the county treasurer by a judge or by the district or county clerk. A register entry for a warrant must indicate the date of payment by the treasurer. (b) On a form prepared by the auditor, the clerk or judge shall furnish the auditor with a daily itemized report that specifies the warrants issued, the number of warrants, the amounts of the warrants, the names of the persons to whom the warrants are payable, and the purposes of the warrants. Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987. § 113.047. DISBURSEMENTS FOR SALARIES OR EXPENSES IN COUNTY WITH POPULATION OF 190,000 OR MORE. After the deposit of funds in a county depository, an officer in a county with a population of 190,000 or more may draw checks on the county treasurer to disburse the funds as payment for a salary or expenses authorized by law or in payment to the county or to the person to whom the funds belong. Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987.SUBCHAPTER D. SPECIAL PROVISIONS RELATING TO CLAIMS § 113.061. CLAIMS REGISTER; CLASSES OF CLAIMS. (a) The county treasurer shall maintain a record in which the treasurer shall register each claim against the county. The treasurer shall register the claims in the order in which they are presented. If more than one claim is presented at the same time, the treasurer shall register them in the order of their date. (b) The county treasurer may not pay a claim, or any part of it, until the claim has been registered. An officer may not receive a claim, or any part of it, in payment of any indebtedness owed to the county until the claim has been registered. (c) The county treasurer shall register claims in one of the following classes: (1) scrip issued to pay or feed jurors; (2) scrip issued under a road law or for work done on roads and bridges; or (3) general county indebtedness, including debts incurred for feeding and guarding prisoners and for claims by paupers. (d) The treasurer shall pay each claim in each class in the order in which it is registered. (e) The treasurer's register entry for each claim must state: (1) the class of the claim; (2) the name of the payee; (3) the amount of the claim; (4) the date of the claim; (5) the date of the registration; (6) the claim registration number; (7) the authority under which the claim was issued; and (8) the service for which the claim was issued. (f) The treasurer shall indicate the claim registration number and the date of the registration on the face of the claim. The treasurer shall write the word "Registered" on the claim and shall officially sign the claim or place the treasurer's approved facsimile signature on the claim. Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987. § 113.062. ACKNOWLEDGMENT REQUIRED WHEN CLAIM PAID OR CREDITED. The county treasurer or any other officer who disburses money for the county or who receives county claims in payment of dues of any kind shall require the person who receives the payment or the credit for the payment, or that person's agent or attorney, to acknowledge in writing on the face of the claim the receipt of the amount paid or credited. Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987. § 113.063. CLAIMS INFORMATION LIST. (a) Each officer who collects a fine, penalty, forfeiture, judgment, tax, or other indebtedness owed to the county in a claim against the county shall keep a descriptive list of those claims. When the officer reports the collection, the officer shall file with the report a list that states: (1) the party in whose favor the claim was issued; (2) the class and register number of the claim; (3) the name of the party paying in the claim; (4) the amount received; and (5) the purpose for which the amount was received. (b) The officer shall give the claims and the report to the county treasurer, who shall give the officer a receipt. The treasurer shall file the list with the treasurer's report in the office of the county clerk. Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987. § 113.064. APPROVAL OF CLAIMS BY COUNTY AUDITOR. (a) In a county that has the office of county auditor, each claim, bill, and account against the county must be filed in sufficient time for the auditor to examine and approve it before the meeting of the commissioners court. A claim, bill, or account may not be allowed or paid until it has been examined and approved by the auditor. (b) The auditor shall stamp each approved claim, bill, or account. If the auditor considers it necessary, the auditor may require that a claim, bill, or account be verified by an affidavit indicating its correctness. (c) The auditor may administer oaths for the purposes of this section. Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987. § 113.065. REQUIREMENT FOR APPROVAL OF CLAIM. The county auditor may not audit or approve a claim unless the claim was incurred as provided by law. Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987. § 113.066. CANCELLATION OF CERTAIN CLAIMS. The commissioners court shall cancel a claim presented as a voucher and determined by the court to be correct by stamping or writing the word "canceled" on the face of the voucher. The county clerk shall attest to the cancellation by officially signing the voucher. Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987.SUBCHAPTER Z. MISCELLANEOUS PROVISIONS § 113.901. REQUIREMENTS FOR APPROVAL OF ACCOUNTS AND REQUISITIONS. (a) Except as provided by Subsection (c), a county auditor may not audit or approve an account for the purchase of supplies or materials for the use of the county or of a county officer unless a requisition, signed by the officer ordering the supplies or materials and approved by the county judge, is attached to the account. The requisition requirement is in addition to any other requirements of law. (b) The requisition must be made, signed, and approved in triplicate. The original must be delivered to the person from whom the purchase is to be made before the purchase is made. The duplicate copy must be filed with the county auditor. The triplicate copy must remain with the officer requesting the purchase. This subsection does not apply to a county that operates an electronic requisition system. (c) The commissioners court of a county that has the office of county auditor may, by a written order, waive the requirement of the county judge's approval of requisitions. The order must be recorded in the minutes of the commissioners court. If the approval of the county judge is waived, all claims must be approved by the commissioners court in open court. (d) The commissioners court of a county may establish an electronic requisition system to perform the functions required by Subsection (a). The county auditor, subject to the approval of the commissioners court, shall establish procedures for administering the system. (e) An electronic requisition system established under this section must be able to electronically transmit data to and receive data from the county's financial system in a manner that meets professional, regulatory, and statutory requirements and standards, including those related to purchasing, auditing, and accounting. Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987. Amended by Acts 1997, 75th Leg., ch. 1197, § 10, eff. June 20, 1997; Acts 2005, 79th Leg., ch. 936, § 1, eff. June 18, 2005. § 113.902. PROSECUTION TO COLLECT DEBT OWED TO COUNTY; RECOVERY OF ATTORNEY'S FEES AND COSTS. (a) The county treasurer shall direct prosecution for the recovery of any debt owed to the county, as provided by law, and shall supervise the collection of the debt. (b) In a proceeding to recover a delinquent debt owed to the county, including a delinquent account, loan, interest payment, tax, charge, fee, fine, penalty, or claim on a judgment, the county attorney may recover reasonable attorney's fees and investigative and court costs incurred on behalf of the county. The county attorney may recover the fees and costs in the same manner as provided by law for a private litigant. (c) This section does not apply to the recovery of a delinquent ad valorem tax owed to the county. Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987. Amended by Acts 2003, 78th Leg., ch. 145, § 1, eff. Sept. 1, 2003. § 113.903. COLLECTION MADE BY ONE OFFICER ON BEHALF OF ANOTHER. (a) With the prior consent of the commissioners court and the officer to whom funds are owed, a district, county, or precinct officer authorized by law to receive or collect money or other property that belongs to the county may receive or collect, on behalf of another district, county, or precinct officer, money or property owed to the county. (b) If the officer collects money under this section, the officer shall deposit the money in accordance with Section 113.022. (c) When the officer reports or deposits the collection, the officer shall file with the report or deposit a statement of: (1) the name of the party paying the money; (2) the amount received; (3) the purpose for which the amount was received; and (4) the officer on whose behalf the money was collected. (d) The county auditor, or county clerk if there is no county auditor, and the county treasurer shall attribute money or property received or collected under this section to the account of the officer on whose behalf it is received or collected. (e) A person who accepts a payment under the terms of this section shall issue a receipt for any money received to the payer of the debt. Added by Acts 1989, 71st Leg., ch. 58, § 1, eff. Aug. 28, 1989.
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