Texas Statutes

§ 802.102 — AUDIT.

Texas § 802.102
JurisdictionTexas
Code GVGovernment Code

This text of Texas § 802.102 (AUDIT.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Tex. Government Code Code Ann. § 802.102 (2026).

Text

Sec. 802.102. AUDIT. The governing body of a public retirement system shall have the accounts of the system audited at least annually by a certified public accountant in accordance with generally accepted auditing standards. A general audit of a governmental entity, as defined by Section 802.1012 , does not satisfy the requirement of this section.

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Legislative History

Acts 1981, 67th Leg., p. 1876, ch. 453, Sec. 1, eff. Sept. 1, 1981. Amended by Acts 1985, 69th Leg., ch. 143, Sec. 5, eff. Sept. 1, 1985. Renumbered from Vernon's Ann.Civ.St. Title 110B, Sec. 12.102 by Acts 1989, 71st Leg., ch. 179, Sec. 1, eff. Sept. 1, 1989. Amended by: Acts 2013, 83rd Leg., R.S., Ch. 1152 (S.B. 200 ), Sec. 11, eff. September 1, 2013.

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Bluebook (online)
Texas § 802.102, Counsel Stack Legal Research, https://law.counselstack.com/statute/tx/GV/802.102.