Texas Local Government Code 115.004 – Audit in County With Population of 190,000 or More
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(a) This section applies only to a county with a population of 190,000 or more.
(b) At the end of the fiscal year or the accounting period fixed by law, the county auditor shall audit, adjust, and settle the accounts of the district attorney, the district clerk, and each county or precinct officer.
Terms Used In Texas Local Government Code 115.004
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- 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
(c) If the county auditor is unable to obtain proper reports or an adequate accounting from any of those persons, either during or after the person‘s term of office, the auditor may require an accounting and may proceed at the county’s expense as the auditor considers necessary to protect the interest of the county or of the person entitled to any funds.