Texas Special District Local Laws Code 1010.154 – Annual Audit
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(a) The board shall have an independent certified public accountant audit all transactions relating to the district for each fiscal year.
(b) The accountant’s audit report shall be submitted to the board not later than the 90th day after the date the fiscal year ends.
Terms Used In Texas Special District Local Laws Code 1010.154
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- Year: means 12 consecutive months. See Texas Government Code 311.005