FY2019 Indigent Defense Expenditure Report Manual

In addition to providing guidance on the preparation of the IDER, this manual may be used by county financial officers to establish a framework by which to develop and monitor accounts payable and fiscal recording of indigent defense expenses. Counties implementing a solid data collection framework consistent with these instructions will simplify data collection needed to complete the report. While this manual is written primarily for county fiscal officers and employees responsible for completing the IDER, other involved stakeholders, including commissioner’s court members and judges, would also benefit by understanding the report requirements and the data that must be collected.