Tex. Local Government Code § 112.002
ACCOUNTING SYSTEM IN COUNTY WITH COUNTY AUDITOR AND POPULATION OF 190,000 OR MORE
Texas · Texas Local Government Code · Status: effective
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- Citation
- Tex. Local Government Code § 112.002, ACCOUNTING SYSTEM IN COUNTY WITH COUNTY AUDITOR AND POPULATION OF 190,000 OR MORE, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/689134
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Full text
(a) In a county with a population of 190,000 or more, the county auditor shall prescribe the system of accounting for the county.
(b) The county auditor may adopt and enforce regulations, not inconsistent with law or with a rule adopted under Section 112.003, that the auditor considers necessary for the speedy and proper collecting, checking, and accounting of the revenues and other funds and fees that belong to the county or to a person for whom a district clerk, district attorney, county officer, or precinct officer has made a collection or for whose use or benefit the officer holds or has received funds.
(c) A regulation adopted under this section may not be inconsistent with generally accepted accounting principles as established by the Governmental Accounting Standards Board.