Texas Local Government Code 115.043 – Audit by Accountant in Counties With Population of 40,000 to 100,000
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(a) This section applies to a county with a population of 40,000 to 100,000.
(b) On request by the grand jury, at any term of the district court the district judge of the county shall appoint an auditor to examine the condition of the county finances. The auditor must be of good moral character and intelligence and must be an experienced accountant.
Terms Used In Texas Local Government Code 115.043
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Grand jury: agreement providing that a lender will delay exercising its rights (in the case of a mortgage,
- Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005
- Population: means the population shown by the most recent federal decennial census. See Texas Government Code 311.005
- Swear: includes affirm. See Texas Government Code 311.005
- Testimony: Evidence presented orally by witnesses during trials or before grand juries.
- Written: includes any representation of words, letters, symbols, or figures. See Texas Government Code 311.005
(c) The auditor shall examine all of the books, accounts, reports, vouchers, and orders of the commissioners court that relate to the county finances, or a part of those items, as ordered and directed by the district judge. The auditor shall count all the money in the office of the county treasurer that belongs to the county and shall make any other examination that the auditor considers necessary and proper to determine the true condition of the county finances or that is ordered by the district judge.
(d) If necessary, and on the application of the auditor, the district court shall summon witnesses, compel their attendance, and require them to give testimony. The district judge shall require the production of all books, records, and other evidence requested or desired by the auditor to conduct the investigation. The district judge may punish for contempt a person who violates an order of the judge or a process issued under this section.
(e) The auditor shall make a detailed written report to the district court at the earliest practicable date after appointment. The report must state:
(1) the true condition of the county finances;
(2) whether the books and records required to be kept by law are correctly maintained; and
(3) the condition of each officer’s account that is included within the scope and provisions of the judge’s order.
(f) The auditor shall specify in the report each irregularity, omission, and wrongdoing discovered. The auditor shall sign and swear to the report and file it in the office of the district clerk. The report must be brought to the attention of the grand jury as soon as is practicable after the filing.
(g) The auditor is entitled to receive compensation for duties performed under this section at a rate not to exceed $25 a day. The compensation shall be paid for the period that is reasonably required to perform those duties and shall be paid from the county treasury on the certificate of the district judge that states the number of days the auditor has served and the total amount due.