Texas Statutes
Subchapter A. Audit Authority of County Auditor
Section 115.001. Examination of Records

Sec. 115.001. EXAMINATION OF RECORDS. The county auditor shall have continual access to and shall examine and investigate the correctness of:
(1) the books, accounts, reports, vouchers, and other records of any officer;
(2) the orders of the commissioners court relating to county finances; and
(3) the vouchers given by the trustees of all common school districts of the county.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.