Sec. 115.0036. EXAMINATION AND AUDIT OF RECORDS OF CERTAIN SPECIAL DISTRICTS. (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).
Added by Acts 2015, 84th Leg., R.S., Ch. 1207 (S.B. 1510), Sec. 1, eff. September 1, 2015.
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