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Texas Local Government Code

§ 103.001 — ANNUAL AUDIT; FINANCIAL STATEMENT

LG § 103.001Title 4. FINANCES · Part A. MUNICIPAL FINANCES · Ch. 103. AUDIT OF MUNICIPAL FINANCES

Statute text

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(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.

Legislative 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: Texas Local Government Code § 103.001 from the Texas Constitution and Statutes (Texas Legislature) (public record). DecisionDepot is for informational use only and is not legal advice — verify against the official source before relying on this text.