Legal Services

	"Our auditor wants to update our accounting system to a new program. I like the way things are and don't think we should all have to learn a new system. Does the auditor have the authority to change it?"

Does the county auditor have authority to adopt an accounting system for all county offices?

It depends on the county's population. Under Local Government Code §112.001, a county auditor of a county with a population of less than 190,000 may adopt and enforce accounting system regulations that the auditor considers necessary but is not required to adopt them. Under Local Government Code §112.002, a county auditor of a county with a population of 190,000 or more shall prescribe the system of accounting of the funds and fees that belong to the county. For more information on county population-bracketed laws and which statutes apply to your county, see our Population Bracket Map.