Texas Statutes (Last Updated: January 4, 2014) |
GOVERNMENT CODE |
Title 10. GENERAL GOVERNMENT |
Subtitle F. STATE AND LOCAL CONTRACTS AND FUND MANAGEMENT |
Chapter 2257. COLLATERAL FOR PUBLIC FUNDS |
Subchapter D. AUDITS AND EXAMINATIONS; PENALTIES |
Sec. 2257.061. AUDITS AND EXAMINATIONS
Latest version.
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As part of an audit or regulatory examination of a public entity's depository or custodian, the auditor or examiner shall:
(1) examine and verify pledged investment securities and records maintained under Section 2257.025 or 2257.046; and
(2) report any significant or material noncompliance with this chapter to the comptroller.
Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993. Amended by Acts 1997, 75th Leg., ch. 891, Sec. 3.19, eff. Sept. 1, 1997.