{"data":{"id":"us-tx/tex.-local-government-code-103.001","jurisdiction":"us-tx","citation":"Tex. Local Government Code § 103.001","heading":"ANNUAL AUDIT; FINANCIAL STATEMENT.","body":"(a) A municipality shall have its records and accounts audited annually and shall have an annual financial statement prepared based on the audit.\n(b) A municipality subject to Section 16.356, Water Code, must include in its financial statement a specific report on compliance with that section.\nActs 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1999, 76th Leg., ch. 404, Sec. 1, eff. Sept. 1, 1999.","path":["LOCAL GOVERNMENT CODE","TITLE 4. FINANCES","SUBTITLE A. MUNICIPAL FINANCES","CHAPTER 103. AUDIT OF MUNICIPAL FINANCES"],"source_url":"https://statutes.capitol.texas.gov/Docs/LG/htm/LG.103.htm#103.001","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:27Z","sha256":"7820d01d99fbe8efb6e66cb423e40a07f1608ececb65b4a297c018f159fd616b","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-local-government-code-102.011","next":"us-tx/tex.-local-government-code-103.002"},"notice":"GroundRules: Original legal text. Not legal advice."}