Tex. Loc. Gov't Code § 103.001 · Chapter 103. AUDIT OF MUNICIPAL FINANCES
ANNUAL AUDIT; FINANCIAL STATEMENT.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) A municipality shall have its records and accounts audited annually and shall have an annual financial statement prepared based on the audit.
(b) A municipality subject to Section 16.356, Water Code, must include in its financial statement a specific report on compliance with that section.
Notes and commentary — not statutory text
History
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1999, 76th Leg., ch. 404, Sec. 1, eff. Sept. 1, 1999.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/LG/htm/LG.103.htm
- Text hash
- sha256 3ba8718bf9a3d081f3f8355e75ef913afc81df4c5978289ae77e822dd880d66b
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Cited by 4 provisions
Provisions in this library whose text cites Tex. Loc. Gov't Code § 103.001. Each shows the citation as that text prints it.
Local Government Code
Transportation Code
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.