Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 103.001 - Annual Audit; Financial Statement(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.Tex. Loc. Gov't. Code § 103.001
Amended by Acts 1999, 76th Leg., ch. 404, Sec. 1, eff. 9/1/1999. Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. 9/1/1987.