{"data":{"id":"us-tx/tex.-government-code-1502.067","jurisdiction":"us-tx","citation":"Tex. Government Code § 1502.067","heading":"RECORDS: NONCASH BASIS.","body":"(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.\n(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.\nAdded by Acts 1999, 76th Leg., ch. 227, Sec. 1, eff. Sept. 1, 1999. Renumbered from Government Code Sec. 1502.068 and amended by Acts 1999, 76th Leg., ch. 1064, Sec. 22, eff. Sept. 1, 1999.","path":["GOVERNMENT CODE","TITLE 9. PUBLIC SECURITIES","SUBTITLE J. SPECIFIC AUTHORITY FOR MUNICIPALITIES TO ISSUE SECURITIES","CHAPTER 1502. PUBLIC SECURITIES FOR MUNICIPAL UTILITIES, PARKS, OR POOLS","SUBCHAPTER B. PUBLIC SECURITIES FOR UTILITY SYSTEMS, PARKS, OR POOLS"],"source_url":"https://statutes.capitol.texas.gov/Docs/GV/htm/GV.1502.htm#1502.067","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:16Z","sha256":"7ade34e17fc891117f356bccc10914d4e5da2d3f7d6fcf262a1bd81940aac998","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-government-code-1502.066","next":"us-tx/tex.-government-code-1502.068"},"notice":"GroundRules: Original legal text. Not legal advice."}