Tex. Loc. Gov't Code § 111.043
The county auditor shall certify to the commissioners court the receipt of all public or private grant or aid money that is available for disbursement in a fiscal year but not included in the budget for that fiscal year. On certification, the court shall adopt a special budget for the limited purpose of spending the grant or aid money for its intended purpose.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.