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Local Government Code §112.003

In force on Sep 01, 2001 · this text took effect Sep 01, 2001 · same as today's text

COMPTROLLER'S AUTHORITY TO PRESCRIBE FORMS AND DETERMINE MANNER OF STATING ACCOUNTS; UNIFORM CHART OF ACCOUNTS

(a) The comptroller of public accounts shall prescribe and prepare the forms to be used by county officials in the collection of county revenue, funds, fees, and other money and in the disbursement of funds. The comptroller shall prescribe the manner of keeping and stating the accounts of the officials. (b) A county may use the uniform chart of accounts developed and recommended by the Texas County Financial Data Advisory Committee and implemented by the comptroller in reporting financial data or other pertinent information to the state.

History: Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 2001, 77th Leg., ch. 676, Sec. 1, eff. Sept. 1, 2001.

Source: the Legislature's file server, seen Nov 08, 2026.

Every version on file

Effective Sep 01, 2001 · seen Nov 2026–Nov 2026

Attorney General opinions that cite it

JM-1275 (Dec 27, 1990): Authority of a county Plainview, Texas 79072 auditor to prescribe a com- puterized accounting system for elected county officials
JM-1263 (Dec 18, 1990): Authority of a county McKinney, Texas 75069 auditor to prescribe the use of a county's federal employer identification number on all departmental depository bank accounts

A research copy. The official text is the Legislature's (statutes), the Secretary of State's (Texas Administrative Code) or eCFR's (federal rules). Not legal advice.