Sec. 112.005. ACCOUNTS KEPT FOR OFFICERS BY COUNTY AUDITOR. (a) The county auditor shall maintain an account for each county, district, or state officer authorized or required by law to receive or collect money or other property that is intended for the use of the county or that belongs to the county.
(b) In the account, the auditor shall detail the items of indebtedness charged against that officer and the manner of discharging the indebtedness.
(c) The auditor shall require each person who receives money that belongs to the county or who has responsibility for the disposition or management of any property of the county to render statements to the auditor.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
Structure Texas Statutes
Chapter 112 - County Financial Accounting
Subchapter A. General Provisions
Section 112.001. Accounting System in County With County Auditor and Population of Less Than 190,000
Section 112.002. Accounting System in County With County Auditor and Population of 190,000 or More
Section 112.004. Accounts Kept for Officers by County Clerk
Section 112.005. Accounts Kept for Officers by County Auditor
Section 112.006. General Oversight Authority of County Auditor
Section 112.007. County Auditor's Records of County Financial Transactions
Section 112.009. County Auditor Performing Duties Instead of County Clerk