Tex. Loc. Gov't Code § 115.0036 · Subchapter A. AUDIT AUTHORITY OF COUNTY AUDITOR
EXAMINATION AND AUDIT OF RECORDS OF CERTAIN SPECIAL DISTRICTS.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(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).
Notes and commentary — not statutory text
History
Added by Acts 2015, 84th Leg., R.S., Ch. 1207 (S.B. 1510), Sec. 1, eff. September 1, 2015.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/LG/htm/LG.115.htm
- Text hash
- sha256 71fd954acb809f621dff7a0f8e9270d86432849539b9d7a1481add910c7c6a3e
- 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
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.