Sec. 115.041. INDEPENDENT AUDIT IN COUNTY WITHOUT OFFICE OF COUNTY AUDITOR. At least once every two years, the commissioners court of a county that does not have the office of county auditor shall have conducted an independent audit of the books, records, and accounts of each of the county officers, agents, and employees and of any other matter that relates to the county's fiscal affairs.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
Structure Texas Statutes
Chapter 115 - Audit of County Finances
Subchapter D. Independent Audit Authority of Specific Counties
Section 115.041. Independent Audit in County Without Office of County Auditor
Section 115.042. Audit in Counties With Population Less Than 25,000
Section 115.043. Audit by Accountant in Counties With Population of 40,000 to 100,000
Section 115.044. Biennial Independent Audit in Certain Counties
Section 115.045. Annual Independent Audit in Counties With Population of 350,000 or More