# Tex. Government Code § 802.102: AUDIT

> Texas · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_TX_Cgv_C802_S802.102

## Section

- **Citation:** Tex. Government Code § 802.102
- **Heading:** AUDIT
- **Jurisdiction:** Texas
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** TX Code / Code gv / Chapter 802 / Section 802.102

## 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.

## Nearby sections

- [Tex. Government Code § 802.001 § 802.001. DEFINITIONS.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Cgv_C802_S802.001.md)
- [Tex. Government Code § 802.002 § 802.002. EXEMPTIONS.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Cgv_C802_S802.002.md)
- [Tex. Government Code § 802.003 § 802.003. WRIT OF MANDAMUS.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Cgv_C802_S802.003.md)
- [Tex. Government Code § 802.101 § 802.101. ACTUARIAL VALUATION.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Cgv_C802_S802.101.md)
- [Tex. Government Code § 802.102 § 802.102. AUDIT.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Cgv_C802_S802.102.md)
- [Tex. Government Code § 802.103 § 802.103. ANNUAL FINANCIAL REPORT.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Cgv_C802_S802.103.md)
- [Tex. Government Code § 802.104 § 802.104. REPORT OF MEMBERS AND RETIREES.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Cgv_C802_S802.104.md)
- [Tex. Government Code § 802.105 § 802.105. REGISTRATION.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Cgv_C802_S802.105.md)
- [Tex. Government Code § 802.106 § 802.106. INFORMATION TO MEMBER OR ANNUITANT.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Cgv_C802_S802.106.md)
- [Tex. Government Code § 802.107 § 802.107. GENERAL PROVISIONS RELATING TO REPORTS AND CONTACT INFORMATION.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Cgv_C802_S802.107.md)
- [Tex. Government Code § 802.108 § 802.108. REPORT OF INVESTMENT RETURNS AND ASSUMPTIONS.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Cgv_C802_S802.108.md)
- [Tex. Government Code § 802.109 § 802.109. INVESTMENT PRACTICES AND PERFORMANCE REPORTS.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Cgv_C802_S802.109.md)
- [Tex. Government Code § 802.201 § 802.201. ASSETS IN TRUST.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Cgv_C802_S802.201.md)
- [Tex. Government Code § 802.202 § 802.202. INVESTMENT OF SURPLUS.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Cgv_C802_S802.202.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_TX_Cgv_C802_S802.102. Check the current official text before relying on it. Not legal advice.