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Texas Statutes (Last Updated: January 4, 2014) |
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LOCAL GOVERNMENT CODE |
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Title 4. FINANCES |
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Subtitle B. COUNTY FINANCES |
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Chapter 115. AUDIT OF COUNTY FINANCES |
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Subchapter C. INDEPENDENT AUDIT AUTHORITY GENERALLY APPLICABLE |
Sec. 115.032. SPECIAL AUDIT AFTER VOTER PETITION
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(a) If a number of qualified voters residing in a county equal to at least 30 percent of the voters who voted in the county in the most recent general gubernatorial election file a petition for an audit with a district judge who has jurisdiction in the county, there shall be a special audit of all county records.
(b) On the receipt of the petition, the district judge shall determine its validity. If the judge determines that the petition meets the requirements of Subsection (a), the judge shall immediately employ a person to prepare a special audit of all county records. The special auditor must have the qualifications prescribed by law for county auditors. The special auditor is entitled to receive as compensation for the services rendered a reasonable fee fixed by the district judge and to be paid out of the general fund or officers' salary fund of the county.
(c) After the preparation of the audit, it shall be filed with the district judge.