Sec. 49.196. ACCESS TO AND MAINTENANCE OF DISTRICT RECORDS. (a) The executive director may review and investigate a district's financial records and may conduct an on-site audit of a district's financial information. The executive director shall have access to all vouchers, receipts, district fiscal and financial records, and other district records the executive director considers necessary.
(b) All district fiscal records shall be prepared on a timely basis and maintained in an orderly manner in accordance with generally accepted accounting principles. The fiscal records shall be available for public inspection during regular business hours. A district's fiscal records may be removed from the district's office for the purposes of recording its fiscal affairs and preparing an audit, during which time the fiscal records are under the control of the district's auditor.
Added by Acts 1995, 74th Leg., ch. 715, Sec. 2, eff. Sept. 1, 1995.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 608 (S.B. 911), Sec. 4, eff. September 1, 2019.
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