Sec. 326.069. ACCOUNTS AND RECORDS; AUDITS. (a) The district shall keep a complete system of accounts.
(b) The district shall have an annual audit of the affairs of the district performed by an independent certified public accountant.
(c) A signed copy of the audit report shall be delivered to each trustee not later than the 120th day after the closing date of each fiscal year.
(d) A copy of the audit report shall be kept on file at the district office and shall be made available for inspection by any interested person during regular business hours.
Added by Acts 1997, 75th Leg., ch. 1204, Sec. 1, eff. Sept. 1, 1997.
Structure Texas Statutes
Title 10 - Parks and Other Recreational and Cultural Resources
Subtitle B - County Parks and Other Recreational and Cultural Resources
Chapter 326 - Library Districts
Subchapter D. Powers and Duties
Section 326.061. General Powers of District
Section 326.062. Employee Plans
Section 326.069. Accounts and Records; Audits