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COUNTY AUDITOR AS BUDGET OFFICER. The county auditor serves as budget officer for the commissioners court of the county.
The budget process can be divided into four major phases, each involving numerous discrete steps: Planning and proposal. Legislative action. Review and approval by the Comptroller and the Governor. Implementation and monitoring.
The Texas budget process begins during the year prior to each regular session of the state's Legislature, which are held in odd-numbered years. Each state agency prepares a detailed legislative appropriations request (LAR) under the guidelines of the state's Legislative Budget Board (LBB).
Texas uses a biennial budget. The legislature must pass a balanced budget, and is prohibited from carrying a deficit over into the following year. The Texas Constitution further limits spending growth with a budget rule based on personal income growth.
Office of the Governor There are two budget players within the governor's office, the governor and the Governor's Office of Budget, Planning, and Policy (GOBPP). The governor's involvement in the budget process begins with strategic planning.
The Texas Constitution requires that Texas operate under a balanced budget. The state may only spend as much as it estimates it will receive in revenue during any fiscal biennium.
County government is governed by the County Commissioners Court, comprised of one County Judge and four County Commissioners. A major responsibility of the Commissioners Court relates to setting the county budget.
The requirement in the Texas Constitution that there be a balanced budget is one of the most important criteria for the state's budget. A balanced budget for the state is required under the Constitution. This means that the state's spending cannot be higher than its receipts at any one time.