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Chapter 115

Audit of County Finances

Subchapter A. Audit Authority of County Auditor

115.001 Examination of Records 115.002 Examination of Books and Reports 115.003 Examination of Funds Held by County Treasurer 115.0035 Examination of Funds Collected by County Entity or the District Attorney 115.0036 Examination and Audit of Records of Certain Special Districts 115.004 Audit in County with Population of 190,000 or More

Subchapter B. Audit Authority of Commissioners Court

115.021 Audit and Settlement of Accounts 115.022 Examination of Accounts and Reports; Settlement

Subchapter C. Independent Audit Authority Generally Applicable

115.031 Audit by Accountant 115.032 Special Audit After Voter Petition 115.033 Audit by Finance Committee

Subchapter D. Independent Audit Authority of Specific Counties

115.041 Independent Audit in County Without Office of County Auditor 115.042 Audit in Counties with Population Less Than 25,000 115.043 Audit by Accountant in Counties with Population of 40,000 to 100,000 115.044 Biennial Independent Audit in Certain Counties 115.045 Annual Independent Audit in Counties with Population of 350,000 or More

Subchapter Z. Miscellaneous Provisions

115.901 Examination of Certain Records by County Auditor or County Treasurer