Tex. Loc. Gov't Code § 336.206 · Subchapter F. GENERAL FINANCIAL PROVISIONS
ACCOUNTS AND RECORDS; AUDITS.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) A district shall keep a complete system of accounts.
(b) The district shall have an annual audit of the district affairs performed by an independent certified public accountant.
(c) A signed copy of the audit report shall be delivered to each trustee not later than the 120th day after the closing date of each fiscal year.
(d) A copy of the audit report shall be kept on file at the district office and shall be made available for inspection by any interested person during regular business hours.
Notes and commentary — not statutory text
History
Added by Acts 2005, 79th Leg., Ch. 883 (S.B. 1205), Sec. 2, eff. June 17, 2005.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/LG/htm/LG.336.htm
- Text hash
- sha256 dc2906994954b03d297dc3cb53685e243476ef02dfd2cdfdce6aca712cca7f77
- 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
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.