- (a) The county auditor has general oversight of the books and records of a 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) The county auditor shall see to the strict enforcement of the law governing county finances.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.