Tex. Spec. Dist. Local Laws Code Section 1047.151
Book of Accounts; Annual Audit

(a)

The board shall have kept a complete book of accounts for the district.

(b)

On June 1 of each year, the board shall select a competent auditor to examine the accounts, books, and reports of the depository, the tax assessor-collector, and the board.

(c)

The auditor shall make a full report and file a copy of the report with the depository, the county clerk, and the board.

(d)

The report must state the purposes for which money from each fund was spent.

Added by Acts 2007, 80th Leg., R.S., Ch. 920 (H.B. 3166), Sec. 1.02, eff. April 1, 2009.

Source: Section 1047.151 — Book of Accounts; Annual Audit, https://statutes.capitol.texas.gov/Docs/SD/htm/SD.1047.htm#1047.151 (accessed Jun. 5, 2024).

1047.001
Definitions 1047.002
Authority for Creation 1047.003
Nature of District 1047.004
District Territory 1047.051
Board Election 1047.052
Qualifications for Office 1047.053
Oath 1047.054
Board Vacancy 1047.055
Officers 1047.056
Removal from Office 1047.057
Compensation 1047.058
Meetings 1047.059
Voting Requirement 1047.060
Maintenance of Records 1047.061
Employees 1047.101
General Powers 1047.102
Hospital System 1047.103
Eminent Domain 1047.104
Gifts and Endowments 1047.105
Contract in Name of District 1047.106
Construction Contracts 1047.107
Authority to Sue and Be Sued 1047.151
Book of Accounts 1047.152
Depository 1047.153
Purchasing Authority 1047.154
Payment Vouchers 1047.201
Bonds 1047.202
Cancellation of Bond 1047.203
Record of Bond Issuance 1047.204
Refunding Bonds 1047.205
Registration of Refunding Bonds 1047.206
Tax to Pay Refunding Bonds 1047.207
Bond Proceeds 1047.208
Bond Election Expenses 1047.251
Imposition of Ad Valorem Tax 1047.252
Tax Rate 1047.253
Tax Assessor-collector 1047.301
Merger

Accessed:
Jun. 5, 2024

§ 1047.151’s source at texas.gov

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Location: https://texas.public.law/statutes/tex._spec._dist._local_laws_code_section_1047.151

Original Source: Section 1047.151 — Book of Accounts; Annual Audit, https://statutes.capitol.texas.gov/Docs/SD/htm/SD.1047.htm#1047.151 (last accessed Jun. 5, 2024).