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Texas Local Government Code

§ 115.0036 — EXAMINATION AND AUDIT OF RECORDS OF CERTAIN SPECIAL DISTRICTS

LG § 115.0036Title 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 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).

Legislative history

Added by Acts 2015, 84th Leg., R.S., Ch. 1207 (S.B. 1510), Sec. 1, eff. September 1, 2015.

Source: Texas Local Government Code § 115.0036 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.