Tex. Local Government Code § 103.001
ANNUAL AUDIT; FINANCIAL STATEMENT
Texas · Texas Local Government Code · Status: effective
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- Tex. Local Government Code § 103.001, ANNUAL AUDIT; FINANCIAL STATEMENT, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/688982
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Full text
(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.