Texas § 5007.227 HARRIS COUNTY AUDITOR.

Texas Statutes

§ 5007.227 — HARRIS COUNTY AUDITOR.

Texas § 5007.227

Code SDSpecial District Local Laws Code

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Bluebook

Tex. Special District Local Laws Code Code Ann. § 5007.227 (2026).

Text

Sec. 5007.227. HARRIS COUNTY AUDITOR.

(a)The county auditor of Harris County may conduct a financial audit of the authority as part of an annual, county-wide risk assessment and audit plan. An audit performed under this subsection must be conducted in accordance with generally accepted auditing standards as prescribed by:

(1)the American Institute of Certified Public Accountants;

(2)the Governmental Accounting Standards Board;

(3)the United States Government Accountability Office; or

(4)any other professionally recognized entity that prescribes auditing standards.

(b)The county auditor of Harris County may not conduct an operational audit of the authority or any audit that exceeds the scope of the audit described in Subsection (a).

(c)The authority shall reimburse the county auditor

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Sec. 5007.227. HARRIS COUNTY AUDITOR. (a) The county auditor of Harris County may conduct a financial audit of the authority as part of an annual, county-wide risk assessment and audit plan. An audit performed under this subsection must be conducted in accordance with generally accepted auditing standards as prescribed by:
(1) the American Institute of Certified Public Accountants;
(2) the Governmental Accounting Standards Board;
(3) the United States Government Accountability Office; or
(4) any other professionally recognized entity that prescribes auditing standards.
(b) The county auditor of Harris County may not conduct an operational audit of the authority or any audit that exceeds the scope of the audit described in Subsection (a).
(c) The authority shall reimburse the county auditor of Harris County for an audit conducted under Subsection (a), according to standard rates agreed to by the authority and the county before an audit is scheduled or performed. The rates shall be updated periodically.
(d) Sections 60.204 (c) and 61.174 (b) and (c), Water Code, do not apply to the authority.