Tex. Local Government Code § 281.061
This is the official text of Tex. Local Government Code § 281.061, part of Texas’s Local Government Code — governs the powers and operations of Texas cities and counties.
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§ 281.061. FISCAL YEAR; AUDIT.
Official statutory text
(a) The fiscal year of an authority is a calendar year, unless it is changed by the board.
(b) An authority shall keep a complete system of accounts. An independent certified public accountant or a firm of independent certified public accountants shall prepare an audit of an authority's affairs each year. A signed copy of the audit report shall be delivered to each member of the board within 120 days after the last day of the fiscal year. A copy of the audit shall be kept on file at the authority office and, as a public record, is open for inspection by any interested person during normal office hours.
(b) An authority shall keep a complete system of accounts. An independent certified public accountant or a firm of independent certified public accountants shall prepare an audit of an authority's affairs each year. A signed copy of the audit report shall be delivered to each member of the board within 120 days after the last day of the fiscal year. A copy of the audit shall be kept on file at the authority office and, as a public record, is open for inspection by any interested person during normal office hours.
Status: in_force · Read it on the official government site
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