Auditoría de Cuentas Públicas en el Condado de Texas

Sec. 115.031. AUDIT BY ACCOUNTANT. (a) If considered by the commissioners court of a county to be justified by an imperative public necessity, the court may employ a disinterested, competent, and expert public accountant to audit all or part of the books, records, or accounts of: (1) the county; (2) a district, county, or precinct officer, agent, or employee, including the county auditor; (3) a governmental unit of the county; or (4) a hospital, farm, or other county institution maintained at public expense. (b) The commissioners court may also employ the accountant to deal with any other matter relating to or affecting the fiscal affairs of the county. (c) The resolution providing for the audit must state the reasons for the audit, such as a determination by the commissioners court: (1) of official misconduct, intentional omission, or negligence in records or reports; (2) of a misapplication, conversion, or retention of public funds; or (3) of a failure to keep accounts, make reports, or account for public funds by any officer, agent, or employee of the district, the county, or a precinct, including the officer, agent, or employee of a depository, hospital, or other public institution maintained for the public benefit at the public expense. (d) The reason stated in the audit resolution may also be a statement by the commissioners court that it considers the audit Statute text rendered on: 1/18/2025 - 405 - LOCAL GOVERNMENT CODE necessary for the court to determine and fix th