Untitled Texas Attorney General Opinion: KP-0512

Summary

Texas Attorney General Opinion KP-0512 addresses whether a county commissioners court may rescind and replace an approved annual budget. The opinion concludes that Chapter 111 of the Texas Local Government Code does not authorize wholly rescinding and adopting a different budget after approval, and that an elected county officer’s salary generally may not be reduced after the budget hearing and adoption proceedings are complete. It further concludes that the commissioners court, rather than the county auditor, has the duty to file the approved budget with the county clerk.

Holdings

1. Chapter 111, subchapter A, of the Texas Local Government Code does not authorize a county commissioners court to wholly rescind an annual budget after final approval and adopt a different budget under the circumstances described.
2. The Attorney General could not determine whether any county commissioner committed an offense under section 111.012 because that determination depends on unresolved factual questions, including whether the commissioner refused to comply with subchapter A and acted with the required culpable mental state.
3. Once the budget hearing and adoption proceedings are complete and the annual budget is approved, a commissioners court may not reduce an elected county officer's salary for that budget year.
4. The county commissioners court, not the county auditor, has the duty under Local Government Code section 111.009(a) to file the approved budget with the county clerk.

Questions Presented

1. Whether a county commissioners court may wholly rescind an approved annual county budget and adopt a different budget after the budget has been approved.
2. Whether a county commissioner may have committed an offense under Local Government Code section 111.012 by refusing to comply with the county budget provisions.
3. Whether a commissioners court may reduce an elected county officer's salary after the budget hearing and adoption proceedings are complete and the budget is approved.
4. Whether the county commissioners court or the county auditor has the duty under Local Government Code section 111.009 to file the approved budget with the county clerk.

Disposition

other