Sec. 49.191. DUTY TO AUDIT. (a) The board shall have the district's fiscal accounts and records audited annually at the expense of the district.
(b) In all areas of conflict, the provisions of this subchapter shall take precedence over all prior statutory enactments.
(c) The person who performs the audit shall be a certified public accountant or public accountant holding a permit from the Texas State Board of Public Accountancy.
(d) The audit required by this section shall be completed within 120 days after the close of the district's fiscal year.
Added by Acts 1995, 74th Leg., ch. 715, Sec. 2, eff. Sept. 1, 1995.
Structure Texas Statutes
Title 4 - General Law Districts
Chapter 49 - Provisions Applicable to All Districts
Subchapter G. Audit of Districts
Section 49.193. Financial Reports
Section 49.194. Filing of Audits, Affidavits, and Financial Reports
Section 49.195. Review by Executive Director
Section 49.196. Access to and Maintenance of District Records
Section 49.197. Financially Dormant Districts
Section 49.198. Audit Report Exemption
Section 49.199. Policies and Audits of Districts
Section 49.1991. Efficiency Review of River Authorities
Section 49.200. Review and Comment on Budget of Certain Districts