{"data":{"id":"us-tx/tex.-local-government-code-115.0036","jurisdiction":"us-tx","citation":"Tex. Local Government Code § 115.0036","heading":"EXAMINATION AND AUDIT OF RECORDS OF CERTAIN SPECIAL DISTRICTS.","body":"(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:\n(1) a special district if the district's budget requires the approval of the commissioners court; and\n(2) any subsidiary of a special district described by Subdivision (1) that is supported wholly or partly by public funds.\n(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).\nAdded by Acts 2015, 84th Leg., R.S., Ch. 1207 (S.B. 1510), Sec. 1, eff. September 1, 2015.","path":["LOCAL GOVERNMENT CODE","TITLE 4. FINANCES","SUBTITLE B. COUNTY FINANCES","CHAPTER 115. AUDIT OF COUNTY FINANCES","SUBCHAPTER A. AUDIT AUTHORITY OF COUNTY AUDITOR"],"source_url":"https://statutes.capitol.texas.gov/Docs/LG/htm/LG.115.htm#115.0036","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:27Z","sha256":"cf7b0effd4a5ab790c479008422906f0bb3e683bb0ee990ba09efa414f452b55","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-local-government-code-115.0035","next":"us-tx/tex.-local-government-code-115.004"},"notice":"GroundRules: Original legal text. Not legal advice."}