Sec. 6.063. FINANCIAL AUDIT. (a) At least once each year, the board of directors of an appraisal district shall have prepared an audit of its affairs by an independent certified public accountant or a firm of independent certified public accountants.
(b) The report of the audit is a public record. A copy of the report shall be delivered to the presiding officer of the governing body of each taxing unit eligible to vote on the appointment of district directors, and a reasonable number of copies shall be available for inspection at the appraisal office.
Added by Acts 1987, 70th Leg., ch. 860, Sec. 2, eff. Sept. 1, 1987.
Structure Texas Statutes
Subtitle B - Property Tax Administration
Chapter 6 - Local Administration
Subchapter A. Appraisal Districts
Section 6.01. Appraisal Districts Established
Section 6.02. District Boundaries
Section 6.03. Board of Directors
Section 6.031. Changes in Board Membership or Selection
Section 6.033. Recall of Director
Section 6.034. Optional Staggered Terms for Board of Directors
Section 6.036. Interest in Certain Contracts Prohibited
Section 6.037. Participation of Conservation and Reclamation Districts in Appraisal District Matters
Section 6.04. Organization, Meetings, and Compensation
Section 6.05. Appraisal Office
Section 6.0501. Appointment of Eligible Chief Appraiser by Comptroller
Section 6.051. Ownership or Lease of Real Property
Section 6.052. Taxpayer Liaison Officer
Section 6.053. Assistance to Emergency Management Authorities
Section 6.054. Restriction on Employment by Appraisal District
Section 6.06. Appraisal District Budget and Financing
Section 6.061. Changes in Method of Financing
Section 6.062. Publication of Budget
Section 6.063. Financial Audit
Section 6.07. Taxing Unit Boundaries
Section 6.08. Notice of Optional Exemptions
Section 6.09. Designation of District Depository
Section 6.10. Disapproval of Board Actions
Section 6.11. Purchasing and Contracting Authority
Section 6.12. Agricultural Appraisal Advisory Board
Section 6.13. District Records
Section 6.14. Information Provided to Texas Legislative Council
Section 6.15. Ex Parte Communications; Penalty
Section 6.155. Certain Communications by Taxing Units Prohibited; Penalty