Texas § LG.114.022 - COUNTY ANNUAL FINANCIAL EXHIBIT
Full text of Texas The Texas Constitution § LG.114.022 — COUNTY ANNUAL FINANCIAL EXHIBIT, with citation guidance and answers to common questions.
§ LG.114.022. COUNTY ANNUAL FINANCIAL EXHIBIT
COUNTY ANNUAL FINANCIAL EXHIBIT. (a) The county auditor or, in a county that does not have a county auditor, the county treasurer immediately after the first regular term of the commissioners court in the year shall publish an exhibit that shows the aggregate amount paid from each fund for the four preceding quarters and the balance to the debit or credit of each fund. The exhibit must also list: (1) the amount of the county indebtedness; (2) the respective dates of accrual of that indebtedness; (3) to whom the debt is owed; (4) the reason for the debt; and (5) the amount to the debit or credit of each officer or other person with whom an account is kept in the county finance records. (b) The county official designated by Subsection (a) shall publish the exhibit once in a weekly newspaper that is published in the county. The commissioners court shall order the payment of the publication costs from the general fund of the county. If no paper is published in the county, the county official shall post a copy of the exhibit in each commissioner's precinct. One must be posted at the courthouse door, and one must be posted at public places in each of the other three commissioners' precincts. (c) A county publishing monthly financial reports under Section 114.023 that publishes its comprehensive annual financial report on its Internet website is not required to publish an exhibit under this section. 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. 2, eff. May 25, 2007. Acts 2011, 82nd Leg., R.S., Ch. 606 (S.B. 373 ), Sec. 18, eff. September 1, 2011.
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § LG.114.022
What does The Texas Constitution § LG.114.022 cover?
Section LG.114.022 ("COUNTY ANNUAL FINANCIAL EXHIBIT") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Texas § LG.114.022?
A common citation format is "The Texas Constitution § LG.114.022" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Texas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.
How does Texas § LG.114.022 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Texas.