Texas Statutes
Subchapter C. Emergency Communication Districts: Counties With Population Over 1.5 Million
Section 772.209. Budget; Annual Report; Audit

Sec. 772.209. BUDGET; ANNUAL REPORT; AUDIT. (a) The director shall prepare under the direction of the board an annual budget for the district. To be effective, the budget must:
(1) be approved by the board;
(2) be presented to the commissioners court of the county in which the majority of the district is located;
(3) be presented to the governing body of each municipality eligible to appoint a member of the board of managers under Sections 772.206(a)(2)-(4) and (6);
(4) be presented to the governing body of each other participating jurisdiction as provided by Subsection (b); and
(5) subject to Subsection (c), be approved by a majority of the entities to which the budget must be presented under Subdivisions (2) through (4).
(b) For purposes of Subsection (a)(4), the proposed budget must be presented to:
(1) the mayor's council established to administer urban development block grant funds, if one exists in the district; or
(2) if a mayor's council does not exist in the district, the governing bodies of the other participating jurisdictions.
(c) For the purpose of determining approval by a majority under Subsection (a)(5) if the budget is required to be presented under Subsection (b)(2), the other participating jurisdictions are considered to be acting jointly as one entity.
(d) A revision of the budget must be approved in the same manner as the budget.
(e) As soon as practicable after the end of each district fiscal year, the director shall prepare and present to the board and to each participating jurisdiction in writing a sworn statement of all money received by the district and how the money was used during the preceding fiscal year. The report must state in detail the operations of the district for the fiscal year covered by the report.
(f) The board shall have an independent financial audit of the district performed annually.
Acts 1989, 71st Leg., ch. 678, Sec. 1, eff. Sept. 1, 1989. Amended by Acts 2001, 77th Leg., ch. 1288, Sec. 2, eff. Sept. 1, 2001.