{"data":{"id":"us-tx/tex.-local-government-code-103.002","jurisdiction":"us-tx","citation":"Tex. Local Government Code § 103.002","heading":"AUDITOR.","body":"A municipality whose records and accounts are not audited annually by a person prescribed by statute, by charter, or by a person in the regular employ of the municipality shall employ at its own expense a certified public accountant who is licensed in this state or a public accountant who holds a permit to practice from the Texas State Board of Public Accountancy to conduct the audit and to prepare the annual financial statement.\nActs 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.","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#103.002","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:27Z","sha256":"3fc0f831c29576bbc7d1975c6b815f622bbf4f37cff6d1764558294f6d662bed","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-local-government-code-103.001","next":"us-tx/tex.-local-government-code-103.003"},"notice":"GroundRules: Original legal text. Not legal advice."}