{"data":{"id":"us-tx/tex.-local-government-code-326.069","jurisdiction":"us-tx","citation":"Tex. Local Government Code § 326.069","heading":"ACCOUNTS AND RECORDS; AUDITS.","body":"(a) The district shall keep a complete system of accounts.\n(b) The district shall have an annual audit of the affairs of the district performed by an independent certified public accountant.\n(c) A signed copy of the audit report shall be delivered to each trustee not later than the 120th day after the closing date of each fiscal year.\n(d) A copy of the audit report shall be kept on file at the district office and shall be made available for inspection by any interested person during regular business hours.\nAdded by Acts 1997, 75th Leg., ch. 1204, Sec. 1, eff. Sept. 1, 1997.","path":["LOCAL GOVERNMENT CODE","TITLE 10. PARKS AND OTHER RECREATIONAL AND CULTURAL RESOURCES","SUBTITLE B. COUNTY PARKS AND OTHER RECREATIONAL AND CULTURAL RESOURCES","CHAPTER 326. LIBRARY DISTRICTS","SUBCHAPTER D. POWERS AND DUTIES"],"source_url":"https://statutes.capitol.texas.gov/Docs/LG/htm/LG.326.htm#326.069","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:27Z","sha256":"f7cc1a983817774f075c522217fd62b5cbf9628474645bde77c7045815545648","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-local-government-code-326.068","next":"us-tx/tex.-local-government-code-326.070"},"notice":"GroundRules: Original legal text. Not legal advice."}