Tex. Water Code § 49.191 · Subchapter G. AUDIT OF DISTRICTS
DUTY TO AUDIT.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) The board shall have the district's fiscal accounts and records audited annually at the expense of the district.
(b) In all areas of conflict, the provisions of this subchapter shall take precedence over all prior statutory enactments.
(c) The person who performs the audit shall be a certified public accountant or public accountant holding a permit from the Texas State Board of Public Accountancy.
(d) The audit required by this section shall be completed within 120 days after the close of the district's fiscal year.
Notes and commentary — not statutory text
History
Added by Acts 1995, 74th Leg., ch. 715, Sec. 2, eff. Sept. 1, 1995.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/WA/htm/WA.49.htm
- Text hash
- sha256 fe496744af1c0c63379b4fd2bc24882806dbedc42b5c23abfedf0d8af106de3a
- 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
Cited by 3 provisions
Provisions in this library whose text cites Tex. Water Code § 49.191. Each shows the citation as that text prints it.
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.