Tex. Local Government Code § 115.0036
This is the official text of Tex. Local Government Code § 115.0036, part of Texas’s Local Government Code — governs the powers and operations of Texas cities and counties.
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§ 115.0036. EXAMINATION AND AUDIT OF RECORDS OF CERTAIN SPECIAL DISTRICTS.
Official statutory text
(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).
(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).
Status: in_force · Read it on the official government site
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