Texas Code § 1053.106

PURCHASING AND ACCOUNTING PROCEDURES
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Sec. 1053.106. PURCHASING AND ACCOUNTING PROCEDURES. (a) The commissioners court may prescribe:
(1) the method and manner of making purchases and expenditures by and for the district; and
(2) all accounting and control procedures.
(b) The commissioners court by resolution or order may delegate to the board a power described by Subsection (a).
(c) The district shall pay the salaries and expenses necessarily incurred by Lubbock County or by an officer or agent of the county in performing a duty prescribed or required by this section.
(d) An officer, employee, or agent of Lubbock County shall perform any function or service prescribed by the commissioners court under this section.

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