Sec. 115.003. EXAMINATION OF FUNDS HELD BY COUNTY TREASURER. (a) At least once each quarter, or more often if the county auditor desires, the auditor shall, without advance notice, fully examine the condition of, or shall inspect and count, the cash held by the county treasurer or held in a bank in which the treasurer has placed the cash for safekeeping.
(b) The auditor shall make sure that all balances to the credit of the various funds are actually on hand in cash and that none of the funds are invested in any manner except as authorized by law.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
Structure Texas Statutes
Chapter 115 - Audit of County Finances
Subchapter A. Audit Authority of County Auditor
Section 115.001. Examination of Records
Section 115.002. Examination of Books and Reports
Section 115.003. Examination of Funds Held by County Treasurer
Section 115.0035. Examination of Funds Collected by County Entity or the District Attorney
Section 115.0036. Examination and Audit of Records of Certain Special Districts
Section 115.004. Audit in County With Population of 190,000 or More