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State Law
Federal Law
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Texas Local Government Code - Chapter 115 Audit Of County FinancesLegal Research Home > Texas Lawyer > Local Government Code > Texas Local Government Code - Chapter 115 Audit Of County Finances The county auditor shall have continual access to and shall examine and investigate the correctness of: (1) the books, accounts, reports, vouchers, and other records ... (a) The county auditor shall carefully examine and report on all reports that are about the collection of money for the county and that are ... (a) At least once each quarter, or more often if the county auditor desires, the auditor shall, without advance notice, fully examine the condition of, ... (a) For purposes of this section, "accounts" means all public funds that are subject to the control of any precinct, county or district official, including ... (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 ... The commissioners court of a county shall audit and settle all accounts against the county and shall direct the payment of those accounts. Acts 1987, ... (a) At each regular term, the commissioners court shall examine all accounts and reports that relate to the county finances and shall compare the accounts ... (a) If considered by the commissioners court of a county to be justified by an imperative public necessity, the court may employ a disinterested, competent, ... (a) If a number of qualified voters residing in a county equal to at least 30 percent of the voters who voted in the county ... (a) On the request of the grand jury, at any term of the district court the district judge may appoint a finance committee to examine ... At least once every two years, the commissioners court of a county that does not have the office of county auditor shall have conducted an ... (a) The commissioners court of a county with a population of less than 25,000 may arrange with one or more other counties to jointly employ ... (a) This section applies to a county with a population of 40,000 to 100,000. (b) On request by the grand jury, at any term of ... (a) A county with a population of 239,000 to 242,000 shall conduct a biennial independent audit of all books, records, and accounts of each district, ... (a) A county with a population of 350,000 or more shall conduct an annual independent audit of all books, records, and accounts of each district, ... (a) The county auditor or, in a county that does not have the office of county auditor, the county treasurer, shall examine the accounts, dockets, ... Last modified: August 10, 2007 |