Tex. Loc. Gov't Code § 115.041
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
At least once every two years, the commissioners court of a county that does not have the office of county auditor shall have conducted an independent audit of the books, records, and accounts of each of the county officers, agents, and employees and of any other matter that relates to the county's fiscal affairs.
Tex. Loc. Gov't. Code § 115.041