Tex. Local Government Code § 115.041
This is the official text of Tex. Local Government Code § 115.041, part of Texas’s Local Government Code — governs the powers and operations of Texas cities and counties.
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§ 115.041. INDEPENDENT AUDIT IN COUNTY WITHOUT OFFICE OF COUNTY AUDITOR.
Official statutory text
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.
Status: in_force · Read it on the official government site
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