The Texas state government requires counties to staff their courthouses with clerks offices that number no less than sixteen people. Some small counties do not have the business to justify this high level of staffing, but it is required nonetheless. These small counties will not be able to pay these clerks, but are legally required to hire them. In this hypothetical scenario, these small-county clerks' salaries become recapture funds budget surpluses General Revenue Funds unfunded liabilities

The Texas state government requires counties to staff their courthouses with clerks offices that number no less than sixteen people. Some small counties do not have the business to justify this high level of staffing, but it is required nonetheless. These small counties will not be able to pay these clerks, but are legally required to hire them. In this hypothetical scenario, these small-county clerks' salaries become recapture funds budget surpluses General Revenue Funds unfunded liabilities