Texas Local Government Code - LOC GOV'T § 112.003. Comptroller's Authority to Prescribe Forms and Determine Manner of Stating Accounts; Uniform Chart of Accounts

(a) The comptroller of public accounts shall prescribe and prepare the forms to be used by county officials in the collection of county revenue, funds, fees, and other money and in the disbursement of funds. The comptroller shall prescribe the manner of keeping and stating the accounts of the officials.

(b) A county may use the uniform chart of accounts developed and recommended by the Texas County Financial Data Advisory Committee and implemented by the comptroller in reporting financial data or other pertinent information to the state.