Tex. Local Gov't Code Section 115.0036
Examination and Audit of Records of Certain Special Districts

(a)

The county auditor shall have continual access to and may, at the county auditor’s discretion, examine the books, accounts, reports, vouchers, and any other records of:

(1)

a special district if the district’s budget requires the approval of the commissioners court; and

(2)

any subsidiary of a special district described by Subdivision (1) that is supported wholly or partly by public funds.

(b)

The county auditor, with the approval of the commissioners court, may audit the books, accounts, reports, vouchers, and any other records of an entity described by Subsection (a) if the county auditor determines an audit is necessary after conducting an examination under Subsection (a).
Added by Acts 2015, 84th Leg., R.S., Ch. 1207 (S.B. 1510), Sec. 1, eff. September 1, 2015.
Sec. 115.004. AUDIT IN COUNTY WITH POPULATION OF 190,000 OR MORE. (a) This section applies only to a county with a population of 190,000 or more.

(b)

At the end of the fiscal year or the accounting period fixed by law, the county auditor shall audit, adjust, and settle the accounts of the district attorney, the district clerk, and each county or precinct officer.

(c)

If the county auditor is unable to obtain proper reports or an adequate accounting from any of those persons, either during or after the person’s term of office, the auditor may require an accounting and may proceed at the county’s expense as the auditor considers necessary to protect the interest of the county or of the person entitled to any funds.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.

Source: Section 115.0036 — Examination and Audit of Records of Certain Special Districts, https://statutes.­capitol.­texas.­gov/Docs/LG/htm/LG.­115.­htm#115.­0036 (accessed Jun. 5, 2024).

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Accessed:
Jun. 5, 2024

§ 115.0036’s source at texas​.gov