Local Government Debt Report (HB 1378) FY 2021

The 84th Legislature passed HB 1378 to increase the transparency of local government debt. Under Local Government Code §140.008, political subdivisions, including counties, cities, school districts, junior college districts, certain special purpose districts, and other subdivisions of state government must annually compile their debt obligation data from the preceding fiscal year and either:
1. report it to the Comptroller of Public Accounts for posting or, alternatively,
2. post the information on their own websites.
The information presented on the Comptroller's website and retrievable using this search tool is self-reported by submitting entities or third parties on their behalf and has not been independently verified by the Texas Comptroller of Public Accounts. The inclusion of an entity's information here confirms that the Comptroller received the submitted information but does not verify the entity's compliance with the terms of Local Government Code § 140.008. Specific questions or concerns regarding an entity's debt obligations should be directed to that entity.

Submission deadline is 180 days from the last day of the entity’s fiscal year.

第八十四届立法机构通过HB 1378法案，旨在提升地方政府债务的透明度。根据《地方政府法》第140.008条，包括县、市、学区、初级学院区、特定特殊用途区以及其他州政府下属的政治区划机构，必须每年对其上一年度的债务义务数据进行汇编，并自行决定以下任一方式：
1. 向公共账目审计长报告，以便进行公布；或者
2. 在其官方网站上发布该信息。
通过本搜索工具在审计长网站上呈现并可供检索的信息，均由提交实体或第三方代表提交，且未经德克萨斯州公共账目审计长独立核实。实体信息的收录仅表明审计长已收到提交的信息，但并不验证该实体是否遵守《地方政府法》第140.008条的规定。有关实体债务义务的具体问题或疑虑，应直接向该实体提出。
提交截止日期为实体财政年度最后一天起180天。