Sec. 140.0045. ITEMIZATION OF CERTAIN EXPENDITURES REQUIRED IN CERTAIN POLITICAL SUBDIVISION BUDGETS. (a) Except as provided by Subsection (b), the proposed budget of a political subdivision must include, in a manner allowing for as clear a comparison as practicable between those expenditures in the proposed budget and actual expenditures for the same purpose in the preceding year, a line item indicating expenditures for: (1) notices required by law to be published in a newspaper by the political subdivision or a representative of the political subdivision; and (2) directly or indirectly influencing or attempting to influence the outcome of legislation or administrative action, as those terms are defined in Section 305.002 , Government Code. (b) Subsection (a)(1) does not apply to a junior college district.
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