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Tex. Government Code § 1502.067

RECORDS: NONCASH BASIS

Texas · Texas Government Code · Status: effective

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Tex. Government Code § 1502.067, RECORDS: NONCASH BASIS, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/661016
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(a) A municipality may maintain its records on facilities under this chapter or any other municipal records on a basis other than a cash basis to the extent permitted or required under generally accepted accounting principles for a governmental entity. (b) A change in accounting methods does not affect the terms of an existing contract with respect to the power to issue additional obligations payable from the facilities.