(a) Except as provided by Subsection (h), after the board has approved the audit report, it shall submit a copy of the report to the executive director for filing within 135 days after the close of the district‘s fiscal year.
(b) Except as provided by Subsection (h), if the board refuses to approve the annual audit report, the board shall submit a copy of the report to the executive director for filing within 135 days after the close of the district’s fiscal year, accompanied by a statement from the board explaining the reasons for its failure to approve the report.

Terms Used In Texas Water Code 49.194

  • Affidavit: means a statement in writing of a fact or facts signed by the party making it, sworn to before an officer authorized to administer oaths, and officially certified to by the officer under his seal of office. See Texas Government Code 312.011
  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Board: means the governing body of a district. See Texas Water Code 49.001
  • Director: means either a supervisor or director appointed or elected to the board. See Texas Water Code 49.001
  • District: means any district or authority created by authority of either Sections Texas Water Code 49.001
  • Executive director: means the executive director of the commission. See Texas Water Code 49.001
  • 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.
  • Special water authority: means a river authority as that term is defined in Section 30. See Texas Water Code 49.001
  • Year: means 12 consecutive months. See Texas Government Code 311.005

(c) Copies of the audit report, the annual financial dormancy affidavit, or annual financial report described in Sections 49.197 and 49.198 shall be filed annually in the office of the district.
(d) Each district shall file with the executive director an annual filing affidavit in a format prescribed by the executive director, executed by a duly authorized representative of the board, stating that all copies of the annual audit report, annual financial dormancy affidavit, or annual financial report have been filed under this section.
(e) The annual filing affidavit shall be submitted with the applicable annual document when it is submitted to the executive director for filing as prescribed by this subchapter.
(f) The executive director shall file with the attorney general the names of any districts that do not comply with the provisions of this subchapter.
(g) A submission to the executive director required by this section may be made electronically.
(h) A special water authority shall submit a copy of the audit report to the executive director for filing not later than the 160th day after the date the special water authority’s fiscal year ends.

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