Tex. Special District Local Laws Code § 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.