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Texas Local Government Code

§ 115.003 — EXAMINATION OF FUNDS HELD BY COUNTY TREASURER

LG § 115.003Title 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)At least once each quarter, or more often if the county auditor desires, the auditor shall, without advance notice, fully examine the condition of, or shall inspect and count, the cash held by the county treasurer or held in a bank in which the treasurer has placed the cash for safekeeping.
(b)The auditor shall make sure that all balances to the credit of the various funds are actually on hand in cash and that none of the funds are invested in any manner except as authorized by law.

Legislative history

Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.

Source: Texas Local Government Code § 115.003 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.