Sec. 115.042. AUDIT IN COUNTIES WITH POPULATION LESS THAN 25,000. (a) The commissioners court of a county with a population of less than 25,000 may arrange with one or more other counties to jointly employ and compensate one or more special auditors for the purposes set forth in Section 115.031.
(b) The commissioners court of a county affected by this section may have an audit made of the county books, either in whole or in part, at any time regardless of whether an arrangement can be made under Subsection (a). The district judge or the grand jury of the county may also order such an audit.
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