Tex. Gov't Code § 802.102 · Subchapter B. STUDIES AND REPORTS
AUDIT.
Text — Current through the 89th 2nd Called Legislative Session, 2025
The governing body of a public retirement system shall have the accounts of the system audited at least annually by a certified public accountant in accordance with generally accepted auditing standards. A general audit of a governmental entity, as defined by Section 802.1012, does not satisfy the requirement of this section.
Notes and commentary — not statutory text
History
Acts 1981, 67th Leg., p. 1876, ch. 453, Sec. 1, eff. Sept. 1, 1981. Amended by Acts 1985, 69th Leg., ch. 143, Sec. 5, eff. Sept. 1, 1985. Renumbered from Vernon's Ann.Civ.St. Title 110B, Sec. 12.102 by Acts 1989, 71st Leg., ch. 179, Sec. 1, eff. Sept. 1, 1989.
Amended by:
Acts 2013, 83rd Leg., R.S., Ch. 1152 (S.B. 200), Sec. 11, eff. September 1, 2013.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/GV/htm/GV.802.htm
- Text hash
- sha256 3a3f239036b0cd661d5ec09d4e84f5b39b72375b0fda3435f93366b1cb287e68
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Cited by 3 provisions
Provisions in this library whose text cites Tex. Gov't Code § 802.102. Each shows the citation as that text prints it.
Government Code
- Tex. Gov't Code § 802.002EXEMPTIONS.Printed as Sections 802.101(a), 802.101(b), 802.101(d), 802.102, 802.103(a), 802.103(b), 802.2015, 802.2016, 802.202, 802.203, 802.204, 802.205, 802.206, and 802.207 | Sections 802.101, 802.1012, 802.1014, 802.102, 802.103, 802.104, and 802.202(d)
- Tex. Gov't Code § 802.003WRIT OF MANDAMUS.Printed as Section 802.101(a), 802.101(d), 802.102, 802.103(a), or 802.104
- Tex. Gov't Code § 802.103ANNUAL FINANCIAL REPORT.Printed as Section 802.102
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.