Sec. 112.006.  GENERAL OVERSIGHT AUTHORITY OF COUNTY AUDITOR.  (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.