Texas Attorney General Opinion: M-756 Page: 2 of 6
The following text was automatically extracted from the image on this page using optical character recognition software:
Ron. Wiley.L. Cheatham, page 2 (M-756)
Both of the cited authorities appear to be in general
agreement in restricting the common usage of the word "audit"
to a review of financial records and supporting evidence.
While Article 1646a, Vernon's Civil Statutes, provides
that the Commissioners' Court of any county under twenty-five'
thousand population "may have an audit made of all the books of
the county" and "the district judge or grand jury may order said
audit if either so desires," this statute was repealed in 1955.
Acts 54th Leg. R. S. 1955, Ch. 414, p. 1117, 1118, Sec. 4. Also,
see Attorney General Opinion 0-2684 (1940), holding it uncon-
Under Article 1641, Vernon's Civil Statutes, the Leg-
islature has provided that,
"Any Comissioner' 9Court, when in its judg-
ment an imperative public necessity exists therefor,
shall have authority to employ a disinterested, com-
petent and expert public accouhtant to audit all or
any part of the books, records, or accounts of the
county ... as well as for all matters relating to or
affecting the fiscal affairs of the county. The
resolution providing for such audit shall recite
the reasons and necessity existing therefor such
as that in the tudqment of said court there exists
offtcial4miscondut ..." emphasiss added.)
This statute was intended -to give the Conmmissioners' Court the
power to secure an audit of the county records of county of-
ficers either independent of or in addition to any other audit
conducted by a county auditor. It is not limited to county fi-
nances or fiscal affairs, for the statute expressly confers
authority to audit "all or any part of the books, records or
accounts of the county" and concerns all officers, agents, or
employees and county units and institutions "as well as for
all matters" involving "fiscal affairs."
Here’s what’s next.
This text can be searched. Note: Results may vary based on the legibility of text within the document.
Tools / Downloads
Get a copy of this page or view the extracted text.
Citing and Sharing
Basic information for referencing this web page. We also provide extended guidance on usage rights, references, copying or embedding.
Reference the current page of this Text.
Texas. Attorney-General's Office. Texas Attorney General Opinion: M-756, text, 1970; (https://texashistory.unt.edu/ark:/67531/metapth269983/m1/2/: accessed March 25, 2019), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.