Texas Statutes
Subtitle B - County Finances
Chapter 115 - Audit of County Finances

Subchapter A. Audit Authority of County Auditor

Section 115.001. Examination of Records - Sec. 115.001. EXAMINATION OF RECORDS. The county auditor shall have...

Section 115.002. Examination of Books and Reports - Sec. 115.002. EXAMINATION OF BOOKS AND REPORTS. (a) The county...

Section 115.003. Examination of Funds Held by County Treasurer - Sec. 115.003. EXAMINATION OF FUNDS HELD BY COUNTY TREASURER. (a)...

Section 115.0035. Examination of Funds Collected by County Entity or the District Attorney - Sec. 115.0035. EXAMINATION OF FUNDS COLLECTED BY COUNTY ENTITY OR...

Section 115.0036. Examination and Audit of Records of Certain Special Districts - Sec. 115.0036. EXAMINATION AND AUDIT OF RECORDS OF CERTAIN SPECIAL...

Section 115.004. Audit in County With Population of 190,000 or More - Sec. 115.004. AUDIT IN COUNTY WITH POPULATION OF 190,000 OR...

Subchapter B. Audit Authority of Commissioners Court

Section 115.021. Audit and Settlement of Accounts - Sec. 115.021. AUDIT AND SETTLEMENT OF ACCOUNTS. The commissioners court...

Section 115.022. Examination of Accounts and Reports; Settlement - Sec. 115.022. EXAMINATION OF ACCOUNTS AND REPORTS; SETTLEMENT. (a) At...

Subchapter C. Independent Audit Authority Generally Applicable

Section 115.031. Audit by Accountant - Sec. 115.031. AUDIT BY ACCOUNTANT. (a) If considered by the...

Section 115.032. Special Audit After Voter Petition - Sec. 115.032. SPECIAL AUDIT AFTER VOTER PETITION. (a) If a...

Section 115.033. Audit by Finance Committee - Sec. 115.033. AUDIT BY FINANCE COMMITTEE. (a) On the request...

Subchapter D. Independent Audit Authority of Specific Counties

Section 115.041. Independent Audit in County Without Office of County Auditor - Sec. 115.041. INDEPENDENT AUDIT IN COUNTY WITHOUT OFFICE OF COUNTY...

Section 115.042. Audit in Counties With Population Less Than 25,000 - Sec. 115.042. AUDIT IN COUNTIES WITH POPULATION LESS THAN 25,000....

Section 115.043. Audit by Accountant in Counties With Population of 40,000 to 100,000 - Sec. 115.043. AUDIT BY ACCOUNTANT IN COUNTIES WITH POPULATION OF...

Section 115.044. Biennial Independent Audit in Certain Counties - Sec. 115.044. BIENNIAL INDEPENDENT AUDIT IN CERTAIN COUNTIES. (a) A...

Section 115.045. Annual Independent Audit in Counties With Population of 350,000 or More - Sec. 115.045. ANNUAL INDEPENDENT AUDIT IN COUNTIES WITH POPULATION OF...

Subchapter Z. Miscellaneous Provisions

Section 115.901. Examination of Certain Records by County Auditor or County Treasurer - Sec. 115.901. EXAMINATION OF CERTAIN RECORDS BY COUNTY AUDITOR OR...