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TEXAS GOVERNMENT ACCOUNTABILITY ASSOCIATION
Comprehensive Transparency and Ethics Policy for Texas Counties, Version 250203
(as may be amended, supplemented or otherwise modified from time to time, this “Policy”)
This Policy:
1. Is not applicable to any Elected Official’s candidacy or election that is regulated by
the Texas Ethics Commission; and
2. Does not waive the authority and discretion of any County, County Body, County
Ethics Commission established by Local Gov’t Code §161, Elected Official, or
County Official to enforce higher ethical standards than those established by this
Policy.
SECTION 1. TRANSPARENCY & DISCLOSURES
1. General Covenants and Provisions. The transparency standards and requirements set
forth in this Policy shall extend to the County, all County Bodies, Elected Officials,
County Officials, Affiliated Organizations, Local Government Affiliate, and other
Persons as applicable.
2. Financial. The County must post to its website, at no cost to the public, for the current
fiscal year, and for each fiscal year following the adoption of this Policy by the County,
the information set out below in this Section. Unless stated otherwise below, all reports
shall be for each fiscal year.
a. ACFR. All Annual Comprehensive Financial Reports for the County.
b. Audits.
i. The County shall conduct a County-wide efficiency audit every three
years, which audit shall be conducted by an outside independent firm. The
scope of the audit shall be to engage in fraud detection and to recommend
suggested cost savings and identify revenue opportunities. The draft audit
report and the final audit report shall be posted to the County’s website
and the lead partner on the audit shall be made available for a Q&A
session with County residents and taxpayers within 30 days of report
completion.
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ii. The County shall conduct a County-wide financial audit every year, as
authorized by Local Gov’t Code §115.031, which audit shall be conducted
by an outside independent firm. The scope of the audit shall be to engage
in fraud detection, affirm the accuracy of all financial reporting, and
confirm proper accounting procedures are utilized. The draft audit report
and the final audit report shall be posted to the County’s website and the
lead partner on the audit shall be made available for a Q&A session with
County residents and taxpayers within 30 days of the final audit report’s
completion, subject to the relevant provisions of the applicable accounting
rules. No firm shall perform such audit for more than 3 years in succession
and no more than 6 times in 10 years.
c. Vendors. The County shall require all Vendors, in order to receive more than
$10,000 in payments during a fiscal year, to fill out and sign under penalty of
perjury, a form annually with the following information at a minimum:
i. Name of the Vendor;
ii. Address and phone number of the Vendor;
iii. Nature of such Subject Vendor’s business dealings with the County or any
County Body;
iv. Any Family Relationship between the Vendor or any Affiliate
Organization of the Vendor with an Elected Official or County Official
and/or any Elected Official or County Official’s Affiliate Organizations;
v. The amount and timing of all political contributions by the Vendor or any
Affiliate Organization of the Vendor to any Elected Officials in the
previous 24 months; and
vi. The name, position, and total payments of any individual employed by or
otherwise paid within the past 12 months by the Vendor or a Vendor’s
Affiliate Organization to a current or former Elected Official or County
Official or a Family Relationship of a current or former Elected Official or
County Official.
d. Local Government Affiliates. As a condition to receiving funds from the County,
all Local Government Affiliates shall annually agree in writing to comply with
this Policy.
e. Miscellaneous Financial Matters.
i. Individual Compensation. A complete list of the total compensation paid
to each Elected Official and County Official including wages, salary,
overtime, and benefits (including health, dental, life and pension) on an
annual basis organized by last name alphabetically.
ii. Vendor Searchability. An easily searchable database that includes a
unique identifying number, vendor name, amount paid, reason given for
amount paid if any, chart of account number and description to where
coded, date, and description, if any.
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3. Conflicts of Interest. The County shall post on its website accessible from the
navigation on the home page within 5 business days, the occurrence of any of the
following with all the relevant details:
a. County, County Body, & Local Government Affiliate Employment. If the
County, any County Body, or any Local Government Affiliate hires or pays for
any purpose (other than for compensation listed above in Section 1.2.(e)(i)) an
Elected Official or County Official or any person that is a Family Relationship of
any Elected Official or County Official.
b. Favorable Granting of a Permit or Land Use Variance. If the County or any
County Body grants a permit or land use variance to:
i. any Elected or County Official;
ii. any Family Relationship of any Elected Official or County Official; and/or
iii. any Affiliate Organization of any Elected Official or County Official or
any of their Family Relationships.
c. Favorable Passing of Ordinances. If the County or any County Body enacts or
passes any ordinance, order, resolution, rule, or regulation that is materially more
favorable to any of the following than other County residents and organizations:
i. any Elected or County Official;
ii. any Family Relationship of any Elected Official or County Official; and/or
iii. any Affiliate Organization of any Elected Official or County Official or
any of their Family Relationships.
d. Contracting. If the County, any County Body, or any Local Government
Affiliate signs a contract with or enters into any agreement (written or otherwise)
with:
i. any Elected or County Official;
ii. any Family Relationship of any Elected Official or County Official; and/or
iii. any Affiliate Organization of any Elected Official or County Official or
any of their Family Relationships.
e. Payments. The County, any County Body, or any Local Government Affiliate
makes any payments to any of the following that is not pursuant to a written
contract and which has not been previously disclosed pursuant to Section 1.3(a) or
Section 1.3(d) above:
i. any Elected Official or County Official;
ii. any Family Relationship of any Elected Official or County Official; and/or
iii. any Affiliate Organization of any Elected Official or County Official or
any of their Family Relationships.
f. Services & Asset Sales. Any Elected Official or County Official, any Family
Relationship of any Elected Official or County Official, or any Affiliate
Organization of any Elected Official, County Official or any their Family
Relationships purchases on their own behalf or has another Person purchase on
their behalf any material, item, land, improvements, service, or anything of value
from the County, a County Body, or a Local Government Affiliate.
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4. Commissioner’s Court and County Body Meetings.
a. All meetings of the Commissioner’s Court as well as boards and commissions of
the County with members that are not employees of the County shall be fully
subject to the Texas Open Meetings Act and Texas Public Information Act
without restriction. If any court of law, administrative court, opinion, statute, or
other ruling shall determine that any entity described herein is not subject to the
Texas Open Meetings Act and/or Texas Public Information Act as a matter of
law, said entity shall regardless adopt the provisions of the Texas Open Meetings
Act and Texas Public Information Act and conduct its affairs in full compliance,
including waiving immunity for injunctive relief to enforce compliance.
b. All meetings involving a majority of the Commissioner’s Court shall be live-
streamed and video recorded. The County will take all necessary steps to ensure
that any individual speaking during the meeting, including any individual
speaking to the Commissioner’s Court or making any presentation to the
Commissioner’s Court is both clearly visible and identified during the live-stream
and in the video recording. The County will ensure that video and audio
recordings of all Commissioner’s Court meetings are promptly made available to
the public, and in any event within 48 hours, on the County’s website.
c. The Commissioner’s Court shall be permitted to meet in closed executive session
to discuss certain sensitive or otherwise confidential information as allowed under
Texas state law; provided, however, that any individual matter that the
Commissioner’s Court proposes to have considered during a closed executive
session must first be (1) listed on the agenda of a regular meeting of such
Commissioner’s Court, which such agenda shall be made available to the public
on the County’s website in advance of such regular meeting, and (2) during that
regular meeting of the Commissioner’s Court, approved by a majority vote of the
Commissioner’s Court to have such individual matter considered during a later
closed executive session.
d. The Commissioner’s Court shall be permitted to meet in closed executive session
to discuss certain sensitive or otherwise confidential information solely as
required under Texas state law.
5. Miscellaneous.
a. Organizational Chart. A comprehensive organizational chart identifying all
County Bodies, Elected Officials, County Officials, administrators, employees
and other staff and contract workers, the supervisor each person reports to, all
position descriptions, and contact information (including County phone number
and County e-mail address as applicable) updated at least quarterly and posted to
the County’s website.
b. Building Permit Application Procedures. The procedures required to apply for
all building permits, plats and land use variances with the specific time periods
the applicant can expect for all portions of the process for which the County is
responsible for performing.
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c. Open Records Requests. The County shall implement a system to allow citizens
to submit open records requests, to track such requests, and to receive responses
to such requests within 10 days at the lowest cost applicable under Texas state
law, and with only the redactions and limitations that are mandatory under Texas
state law.
d. County Body Appearances. Any Person who appears before a County Body,
before speaking, shall be asked to disclose any payments he or she or any Family
Relationship, Affiliate Organization, or Family Relationship’s Affiliate
Organization of he or she that have been received from a County Body in the past
12 months.
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SECTION 2. ETHICS & RELATED PROHIBITIONS & REQUIREMENTS
1. General Covenants and Provisions.
a. The ethics standards set forth in this Policy are designed to:
i. Encourage high ethical standards in official conduct by Elected Officials
and County Officials; and
ii. Establish minimum guidelines for ethical standards of conduct for all
Elected Officials and County Officials by setting forth those acts or
actions that are incompatible with the best interests of the County.
b. These standards shall extend to the County, all County Bodies, Elected Officials,
County Officials, Local Government Affiliates, Family Relationship, Affiliate
Organizations and other Persons as applicable.
2. Conflicts of Interest.
a. Decision Making.
i. Elected Officials may not vote on any matter in Section 1.3 above for
which they are a Conflicted Party.
ii. County Officials may not be the deciding party on any matter in Section
1.3 above for which they are a Conflicted Party.
b. Usage of County Property. Unless explicitly allowed in writing per the terms of
employment or office holding, an Elected Official or County Official shall not
use, or permit others to use, any County or County Body funds, property, or
personnel for non-County or non-County Body purposes, as applicable, except
when otherwise available to the public generally or to a class of residents on
substantially the same terms and conditions.
c. Representation. Elected Officials and County Officials shall not for pay, profit,
compensation, financial gain or other benefit represent or appear on behalf of
themselves or on behalf of non-County or non-County Body interests before the
County or County Body.
d. Personnel Reporting. No Person employed by the County or a County Body
shall report directly or indirectly to a Family Relationship without the affirmative,
public approval by the County Council.
e. Proper Contracting. No County Official shall be the decision maker for the
hiring of a Vendor whereby said Vendor or an Affiliate Organization of the
Vendor is a Family Relationship of the County Official.
3. Gifts. To avoid the appearance and risk of impropriety and self-enrichment, Elected
Officials and County Officials shall not solicit or accept any Gift from any Person doing
business with, seeking to do business with, or being regulated by the County. Those items
or services that do not constitute prohibited Gifts include, but are not limited to:
a. Political contributions made and reported in accordance with all applicable local,
state, and federal laws.
b. Awards publicly presented in recognition of public service.
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c. Entertainment, meals or refreshments furnished in conjunction with public events,
appearances, or ceremonies related to official County business, if furnished by the
sponsor of such public event, and meals and refreshments having a value of less
than $200.00 when furnished or provided to an Elected Official or County
Official during the conduct of public business.
d. Any item received by an Elected Official or County Official and immediately
donated to a charitable organization.
e. Meals, lodging, or transportation in connection with services rendered by the
Elected Official or County Official at a conference, seminar or similar event that
is more than merely perfunctory.
f. Attendance by an Elected Official or County Official at hospitality functions at
local, regional, state or national association meetings and/or conferences.
g. Pens, pencils, calendars, t-shirts, caps and similar items containing logos, slogans,
company names or other marketing material and commonly given out for
advertising purposes.
4. Use of Confidential Information. Elected Officials and County Officials shall not
disclose confidential or proprietary information, or any information they have acquired or
obtained in the course of any fiduciary capacity or relationship, that could adversely
influence the property, government, or affairs of the County, nor directly or indirectly use
his or her position to secure confidential information about any Person for their financial
benefit or gain.
5. Outside Employment and Political Activities.
a. Full-time County Officials must inform their supervisor in writing before
engaging in off-duty employment.
b. The County, County Bodies, and Local Government Affiliates shall abstain from
employing professional lobbyists. Any Elected Official or County Official who
advocates for changes in state or federal policy, regulations, or laws in their
capacity as an Elected Official or County Official shall disclose the matters
promoted or opposed and to whom on the County’s website within 72 hours of
occurrence.
6. Former and Current Elected Officials and County Officials.
a. A former Elected Official or County Official shall not use or disclose confidential
government information acquired during service as an Elected Official or County
Official, provided that this Section shall not prohibit:
i. Any disclosure that is no longer confidential by law;
ii. The confidential reporting of illegal or unethical conduct to authorities
designated by law; or
iii. As required by court order or appropriate agency.
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b. A former paid Elected Official or County Official shall not represent for
compensation any person, group or entity, other than himself or herself, or his or
her immediate family members, before any Election Official, County Official,
County Council, or County Body for a period of 2 years after termination of his or
her official duties, except by the public permission of and disclosure by the
County Council.
SECTION 3. GLOSSARY OF DEFINED TERMS
1. Rules of Construction. Words used in the present tense include the future tense. Words
used in the plural number include the singular, and words in the singular include the
plural. The word “shall” is always mandatory. The word “herein” means in this Policy.
The word “regulations” means the provisions of any applicable ordinance, rule,
regulation or policy.
2. Defined Terms. For the purposes hereof, the following terms have the meanings set
forth below:
a. “Affiliate Organization” means any Person in which: (1) such Person or any
Family Relationship of such Person holds a five percent (5%) or greater beneficial
or ownership interest; and/or (2) such Person or any Family Relationship of such
Person is directly or indirectly involved in the management and/or control of such
entity.
b. “Conflicted Party” means any Person who has entered into a relationship
categorized as a Conflict of Interest as described by Section 1(3) above.
c. “County” means a corporate and political body as defined by Texas Constitution
Art. 9 and Local Gov’t Code §71.
d. “County Body” means the Commissioner’s Court and any commission or board
of the County created by, or appointed by the Commissioner’s Court, together
with any other governing body or group responsible for the management and
administration of any County activities and their subsidiaries. “County Body”
shall also include all committees, sub-committees, working groups, boards,
corporations, local government corporations, commissions, agencies,
departments, funds, non-profits, or any other entity created by any County Body.
e. “County Official” means all persons appointed by the Commissioner’s Court or
an individual County Commissioner or County Judge to a County Body and all
employees of the County with supervisory roles and authority over policies and
procedures. For the avoidance of doubt, County Official shall not include the
Elected Officials.
f. “Elected Official” means the elected officers of the County, including the County
Judge, the members of the Commissioner’s Court, the County Clerk, Tax
Assessor-Collector, County Attorney, County Treasurer, Justices of the Peace,
Constables and County Auditor.
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g. “Family Relationship” means any relationships within the third degree by
consanguinity or second degree by affinity, each as defined by Tex. Gov’t Code
Chapter 573. In relevant part, (A) Tex. Gov’t Code Chapter 573.023(c) provides
that “[a]n individual’s relatives within the third degree by consanguinity are the
individual’s: (1) parent or child (relatives in the first degree); (2) brother, sister,
grandparent or grandchild (relatives in the second degree); and (3) great-
grandparent, great-grandchild, aunt who is a sister of a parent of the individual,
uncle who is a brother of a parent of the individual, nephew who is a child of a
brother or sister of the individual, or niece who is a child of a brother or sister of
the individual (relatives in the third degree)..”; and (B) Tex. Gov’t Code Chapter
573.025(b) provides that “[a]n individuals relatives within the second degree by
affinity are: (1) anyone related by consanguinity to the individual’s spouse in one
of the ways named in Section 573.023(c)(1) and 573.023(c)(2); and (2) the spouse
of anyone related to the individual by consanguinity in one of the ways named in
Section 573.023(c)(1) and 573.023(c)(2).
h. “Gift” means a favor, service, hospitality, economic benefit, product or item
having a value of $200.00 or more, or $500.00 or more within a 12-month period.
A “Gift” does not include campaign contributions reported as required by local,
state, or Federal law, money, items, or benefits received from a relative if given
on account of kinship, or any value received by will, intestate succession, or as a
distribution from an inter vivos or testamentary trust established by a spouse or
ancestor.
i. “in writing” shall include by memorandum, letter, or email whereby receipt is
verified.
j. “Local Government Affiliate” means any Person in which payments (other than
compensation) from the County accounts for at least thirty percent (30%) of such
Person’s annual revenues, whereby the County or an Elected Official or County
Official appoints two or more board members, or whereby the County established
or renews such Person’s charter.
k. “Person” means any individual, corporation, sole proprietorship, organization,
government or governmental subdivision or agency, business trust, estate, trust,
partnership, association, limited liability company, and any other legal entity.
l. “TGAA” means the Texas Government Accountability Association, which has
been organized in accordance with the Interlocal Cooperation Act, Tex. Gov't
Code §791.001, et seq.
m. “Vendor” means any Person that receives payments from the County or any of its
County Bodies that is not employment compensation.
