1. (a) The commissioners court of the county may appoint a county budget officer to prepare a county budget for the fiscal year.

2. (b) A county that establishes the office of county budget officer may abolish that office only by a formal action of the commissioners court. The court must take the action after the first day of the second month of the fiscal year and before the first day of the sixth month of the fiscal year. If the office is abolished, the duties of budget officer shall be performed by:

   1. (1) the county judge, if the county has a population of 225,000 or less; or
   2. (2) the county auditor, if the county has a population of more than 225,000.

Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.

Amended by Acts 1993, 73rd Leg., ch. 593, Sec. 1, eff. June 13, 1993.