<<Prev Rule

Texas Administrative Code

 Next Rule>>
TITLE 31NATURAL RESOURCES AND CONSERVATION
PART 17TEXAS STATE SOIL AND WATER CONSERVATION BOARD
CHAPTER 525AUDIT REQUIREMENTS FOR SOIL AND WATER CONSERVATION DISTRICTS
SUBCHAPTER AAUDITS OF DISTRICTS
RULE §525.3Duty to Audit
(a) The directors of each district created under Chapter 201, Agriculture Code of Texas, shall have the district's fiscal accounts and records audited as of August 31 of each even numbered year.

(b) The person who performs an audit shall be a certified public accountant or public accountant holding a permit from the Texas State Board of Public Accountancy.

(c) The audit required by this section shall be completed no later than 120 days after the end of each biennial audit period.

Source Note: The provisions of this §525.3 adopted to be effective June 17, 1999, 24 TexReg 4454; amended to be effective January 6, 2010, 35 TexReg 106

Link to Texas Secretary of State Home Page | link to Texas Register home page | link to Texas Administrative Code home page | link to Open Meetings home page