Tex. Water Code § 49.194 · Subchapter G. AUDIT OF DISTRICTS
FILING OF AUDITS, AFFIDAVITS, AND FINANCIAL REPORTS.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) Except as provided by Subsection (h), after the board has approved the audit report, it shall submit a copy of the report to the executive director for filing within 135 days after the close of the district's fiscal year.
(b) Except as provided by Subsection (h), if the board refuses to approve the annual audit report, the board shall submit a copy of the report to the executive director for filing within 135 days after the close of the district's fiscal year, accompanied by a statement from the board explaining the reasons for its failure to approve the report.
(c) Copies of the audit report, the annual financial dormancy affidavit, or annual financial report described in Sections 49.197 and 49.198 shall be filed annually in the office of the district.
(d) Each district shall file with the executive director an annual filing affidavit in a format prescribed by the executive director, executed by a duly authorized representative of the board, stating that all copies of the annual audit report, annual financial dormancy affidavit, or annual financial report have been filed under this section.
(e) The annual filing affidavit shall be submitted with the applicable annual document when it is submitted to the executive director for filing as prescribed by this subchapter.
(f) The executive director shall file with the attorney general the names of any districts that do not comply with the provisions of this subchapter.
(g) A submission to the executive director required by this section may be made electronically.
(h) A special water authority shall submit a copy of the audit report to the executive director for filing not later than the 160th day after the date the special water authority's fiscal year ends.
Notes and commentary — not statutory text
History
Added by Acts 1995, 74th Leg., ch. 715, Sec. 2, eff. Sept. 1, 1995. Amended by Acts 2003, 78th Leg., ch. 248, Sec. 14, eff. June 18, 2003.
Amended by:
Acts 2013, 83rd Leg., R.S., Ch. 105 (S.B. 902), Sec. 15, eff. September 1, 2013.
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 e9ee0e1e4d1bd0f395e3f05ae8e12041e2b9186a75497edff70d4846860c5fb9
- 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 10 provisions
Provisions in this library whose text cites Tex. Water Code § 49.194. Each shows the citation as that text prints it.
Special District Local Laws Code
- Tex. Spec. Dist. Local Laws Code § 5004.152FILING COPIES OF AUDIT REPORT.Printed as Section 49.194, Water Code
- Tex. Spec. Dist. Local Laws Code § 5010.0403FILING COPIES OF AUDIT REPORT.Printed as Section 49.194, Water Code
- Tex. Spec. Dist. Local Laws Code § 6610.153FILING OF COPIES OF AUDIT REPORT.Printed as Section 49.194, Water Code
- Tex. Spec. Dist. Local Laws Code § 8501.203FILING OF AUDIT.Printed as Section 49.194, Water Code
- Tex. Spec. Dist. Local Laws Code § 8506.153FILING OF COPIES OF AUDIT REPORT.Printed as Section 49.194, Water Code
- Tex. Spec. Dist. Local Laws Code § 8508.0209AUDIT.Printed as Section 49.194, Water Code
- Tex. Spec. Dist. Local Laws Code § 8510.0404FILING OF AUDIT REPORT.Printed as Section 49.194, Water Code
- Tex. Spec. Dist. Local Laws Code § 8511.0508AUDIT.Printed as Section 49.194, Water Code
- Tex. Spec. Dist. Local Laws Code § 8512.0403FILING OF AUDIT REPORT.Printed as Section 49.194, Water Code
- Tex. Spec. Dist. Local Laws Code § 9092.0405AUDIT REPORT.Printed as Section 49.194, Water 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.