Sec. 115.004. AUDIT IN COUNTY WITH POPULATION OF 190,000 OR MORE. (a) This section applies only to a county with a population of 190,000 or more.
(b) At the end of the fiscal year or the accounting period fixed by law, the county auditor shall audit, adjust, and settle the accounts of the district attorney, the district clerk, and each county or precinct officer.
(c) If the county auditor is unable to obtain proper reports or an adequate accounting from any of those persons, either during or after the person's term of office, the auditor may require an accounting and may proceed at the county's expense as the auditor considers necessary to protect the interest of the county or of the person entitled to any funds.
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