Sec. 111.004.  ITEMIZED BUDGET;  CONTENTS.  (a)  The county judge shall itemize the budget to allow as clear a comparison as practicable between expenditures included in the proposed budget and actual expenditures for the same or similar purposes that were made for the preceding fiscal year.  The budget must show as definitely as possible each of the projects for which an appropriation is established in the budget and the estimated amount of money carried in the budget for each project.
(b)  The budget must contain a complete financial statement of the county that shows:
(1)  the outstanding obligations of the county;
(2)  the cash on hand to the credit of each fund of the county government;
(3)  the funds received from all sources during the preceding fiscal year;
(4)  the funds available from all sources during the ensuing fiscal year;
(5)  the estimated revenues available to cover the proposed budget;  and
(6)  the estimated tax rate required to cover the proposed budget.
(c)  In preparing the budget, the county judge shall estimate the revenue to be derived from taxes to be levied and collected in the succeeding fiscal year and shall include that revenue in the estimate of funds available to cover the proposed budget.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.