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Local Government Code §112.002

In force on Jun 15, 2017 · this text took effect Jun 15, 2017 · same as today's text

ACCOUNTING SYSTEM IN COUNTY WITH COUNTY AUDITOR AND POPULATION OF 190,000 OR MORE

(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.

History: Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1999, 76th Leg., ch. 761, Sec. 1, eff. Aug. 30, 1999. Amended by: Acts 2007, 80th Leg., R.S., Ch. 1224 (H.B. 2365 ), Sec. 3, eff. June 15, 2007. Acts 2017, 85th Leg., R.S., Ch. 1047 (H.B. 1930 ), Sec. 2, eff. June 15, 2017.

Source: the Legislature's file server, seen Nov 08, 2026.

Every version on file

Effective Jun 15, 2017 · seen Nov 2026–Nov 2026

Attorney General opinions that cite it

GA-0791 (Nov 17, 2009): Use and management of a county jail commissary fund under Local Government Code section 351.0415
JM-1263 (Dec 18, 1990): Authority of a county McKinney, Texas 75069 auditor to prescribe the use of a county's federal employer identification number on all departmental depository bank accounts
JM-0986 (Nov 29, 1988): Duties of the county Relations Committee auditor and the county Texas House of Representatives treasurer in less popula- P. 0. Box 2910 ted counties Overruled by DM-440 (1997)

A research copy. The official text is the Legislature's (statutes), the Secretary of State's (Texas Administrative Code) or eCFR's (federal rules). Not legal advice.