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Terms Used In Texas Local Government Code 327.209

  • 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.
  • sworn: includes affirm or affirmed. See Texas Government Code 312.011

Not later than the 60th day after the last day of each fiscal year, a zoo board employee shall prepare for the zoo board a sworn statement showing:
(1) the zoo board’s funds; and
(2) the disbursements of those funds.