Local Government Code §112.005

(a) The county auditor shall maintain an account for each county, district, or state officer authorized or required by law to receive or collect money or other property that is intended for the use of the county or that belongs to the county. (b) In the account, the auditor shall detail the items of indebtedness charged against that officer and the manner of discharging the indebtedness. (c) The auditor shall require each person who receives money that belongs to the county or who has responsibility for the disposition or management of any property of the county to render statements to the auditor.