Texas Administrative Code
Title 34 - PUBLIC FINANCE
Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS
Chapter 1 - CENTRAL ADMINISTRATION
Subchapter B - MISCELLANEOUS NON-TAX REPORTING AND REMITTANCE REQUIREMENTS
Division 1 - FINES RETAINED BY MUNICIPALITIES AND COUNTIES FOR CERTAIN ENFORCEMENT EXPENSES
Section 1.103 - Requirement to Maintain Records

Universal Citation: 34 TX Admin Code § 1.103

Current through Reg. 50, No. 13; March 28, 2025

A municipality or county required to submit a report under this section shall retain the following records and information for a minimum of four years following the fiscal year covered by the report (regardless of whether such report was filed timely, late, or not at all) and, upon request by the comptroller, shall provide the records and information for the purpose of verifying the entity's compliance with this section:

(1) audited financial statements for the four most recent audited accounting years of the municipality or county;

(2) regarding revenue: A summary report by fiscal year with a grand total of all fine revenue (both assessed and collected) with a detailed listing of each citation including, but not limited to the following:

(A) citation number;

(B) receipt number;

(D) payment amount of fine;

(E) offense date;

(F) payment receipt date;

(G) defendant/violator name;

(H) offense description;

(I) offense code;

(J) statute reference of offense; and

(K) docket number;

(3) regarding expenses: A summary report by fiscal year with a grand total of all expenses/costs related to enforcement activities conducted under Transportation Code, Chapter 644 (Commercial Motor Vehicle Safety Standards) and containing a detailed listing including, but not limited to the following:

(A) vendor name;

(B) invoice number;

(D) invoice date;

(E) personnel costs including wages, salaries, and benefits;

(F) account number;

(G) account description; and

(H) amount of expense.

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