Texas Local Government Code

§ 115.031 — AUDIT BY ACCOUNTANT

LG § 115.031Title 4. FINANCES · Part B. COUNTY FINANCES · Ch. 115. AUDIT OF COUNTY FINANCES · Art. C. INDEPENDENT AUDIT AUTHORITY GENERALLY APPLICABLE

Statute text

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(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, and expert public accountant to audit all or part of the books, records, or accounts of:

(1)the county;

(2)a district, county, or precinct officer, agent, or employee, including the county auditor;

(3)a governmental unit of the county; or

(4)a hospital, farm, or other county institution maintained at public expense.

(b)The commissioners court may also employ the accountant to deal with any other matter relating to or affecting the fiscal affairs of the county.

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Legislative history

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