Local Government Code § 114.021

Sec. 114.021. COUNTY TREASURER'S TABULAR STATEMENT TO COMMISSIONERS COURT AT REGULAR TERM. (a) In a county that does not have the office of county auditor, the county treasurer shall present a tabular statement at each regular term of the commissioners court. The treasurer shall present the statement during the second day of the court's term. (b) In the statement, the treasurer shall report on the condition of the county finances for the three-month period preceding the month in which the court meets in regular session. In the statement, the treasurer shall specify: (1) the names of the creditors of the county; (2) each item of county indebtedness with its respective date of accrual; (3) the name of each person to whom money has been paid and the amount paid; and (4) the name of each person from whom money has been received, the date of the receipt, and the name of the account for which it is received. (c) The treasurer shall list separately the amount to the credit or debit of each fund. Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987. Amended by: Acts 2007, 80th Leg., R.S., Ch. 207 (H.B. 398), Sec. 1, eff. May 25, 2007.