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Texas Local Government Code

§ 115.002 — EXAMINATION OF BOOKS AND REPORTS

LG § 115.002Title 4. FINANCES · Part B. COUNTY FINANCES · Ch. 115. AUDIT OF COUNTY FINANCES · Art. A. AUDIT AUTHORITY OF COUNTY AUDITOR

Statute text

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(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 required to be made to the commissioners court.
(b)At least once each quarter, the county auditor shall check the books and shall examine in detail the reports of the county tax assessor-collector, the county treasurer, and all other officers. The auditor shall verify the footings and the correctness of those books and reports. The auditor shall either stamp the books and reports approved or shall note any differences, errors, or discrepancies.
(c)The auditor shall carefully examine the report made under Section 114.026 by the county treasurer, together with the canceled orders for payment that have been paid. The auditor shall verify those orders with the register of orders issued as shown on the auditor's books. Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987. Amended by:

Legislative history

Acts 2011, 82nd Leg., R.S., Ch. 606 (S.B. 373), Sec. 20, eff. September 1, 2011.

Source: Texas Local Government Code § 115.002 from the Texas Constitution and Statutes (Texas Legislature) (public record). DecisionDepot is for informational use only and is not legal advice — verify against the official source before relying on this text.