§ 802.102. AUDIT.

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TX Code › Code gv › Chapter 802 › Section 802.102

This text was captured on Aug 14, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

Text

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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§ 802.102. AUDIT. · Tex. Government Code § 802.102 | Frix