Texas Local Government Code Title 4, Chapter 115 - Audit Of County Finances

SUBCHAPTER A AUDIT AUTHORITY OF COUNTY AUDITOR

• Texas Section 115.001 - Examination Of Records
  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...
• Texas Section 115.002 - Examination Of Books And Reports
  (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...
• Texas Section 115.003 - Examination Of Funds Held By County Treasurer
  (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,...
• Texas Section 115.0035 - Examination Of Funds Collected By County Entity Or The District Attorney
  (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...
• Texas 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...

SUBCHAPTER B AUDIT AUTHORITY OF COMMISSIONERS COURT

• Texas Section 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...
• Texas Section 115.021 - Audit And Settlement Of Accounts
  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,...

SUBCHAPTER C INDEPENDENT AUDIT AUTHORITY GENERALLY APPLICABLE

• Texas Section 115.022 - Examination Of Accounts And Reports; Settlement
  (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...
• Texas Section 115.031 - Audit By Accountant
  (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,...
• Texas Section 115.032 - Special Audit After Voter Petition
  (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...

SUBCHAPTER D INDEPENDENT AUDIT AUTHORITY OF SPECIFIC COUNTIES

• Texas Section 115.033 - Audit By Finance Committee
  (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...
• Texas Section 115.041 - Independent Audit In County Without Office Of County Auditor
  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...
• Texas Section 115.042 - Audit In Counties With Population Less Than 25,000
  (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...
• Texas Section 115.043 - Audit By Accountant In Counties With Population Of 40,000 To 100,000
  (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...
• Texas Section 115.044 - Biennial Independent Audit In Certain Counties
  (a) A county with a population of 312,000 to 330,000 shall conduct a biennial independent audit of all books, records, and accounts of each district,...

SUBCHAPTER Z MISCELLANEOUS PROVISIONS

• Texas Section 115.045 - Annual Independent Audit In Counties With Population Of 350,000 Or More
  (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,...
• Texas Section 115.901 - Examination Of Certain Records By County Auditor Or County Treasurer
  (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: September 28, 2016