{"data":{"id":"us-tx/tex.-local-government-code-336.206","jurisdiction":"us-tx","citation":"Tex. Local Government Code § 336.206","heading":"ACCOUNTS AND RECORDS; AUDITS.","body":"(a) A district shall keep a complete system of accounts.\n(b) The district shall have an annual audit of the district affairs 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 2005, 79th Leg., Ch. 883 (S.B. 1205), Sec. 2, eff. June 17, 2005.","path":["LOCAL GOVERNMENT CODE","TITLE 10. PARKS AND OTHER RECREATIONAL AND CULTURAL RESOURCES","SUBTITLE C. PARKS AND OTHER RECREATIONAL AND CULTURAL RESOURCES PROVISIONS APPLYING TO MORE THAN ONE TYPE OF LOCAL GOVERNMENT","CHAPTER 336. MULTI-JURISDICTIONAL LIBRARY DISTRICTS","SUBCHAPTER F. GENERAL FINANCIAL PROVISIONS"],"source_url":"https://statutes.capitol.texas.gov/Docs/LG/htm/LG.336.htm#336.206","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:27Z","sha256":"7a224e5ff1b4813c9a6b78772bd6d3b6d0b00a659383a3fb7abaa8a900bf264b","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-local-government-code-336.205","next":"us-tx/tex.-local-government-code-336.207"},"notice":"GroundRules: Original legal text. Not legal advice."}