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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 §525.7Filing of Audits, Compilation and Reviews, and Annual Financial Statements
(a) A copy of a compilation and review, audit, or annual financial statement required by this subchapter shall be filed with the State Board and available to the Governor's Office and the Legislative Budget Board upon request.

(b) Districts not exempted by §525.5 of this subchapter (relating to Audit Exemption) must file two copies of an audit with the State Board no later than 120 days after August 31 of even numbered years.

(c) Districts governed by the provisions of §525.5(a) of this subchapter must file two copies of an annual financial statement with the State Board no later than 60 days after August 31 of each year. Districts governed by the provisions of §525.5(b) of this subchapter must file two copies of the compilation and review with the State Board no later than 120 days after August 31 of each year.

(d) The filings required by subsections (b) and (c) of this section will satisfy the filing requirement for subsection (a) of this section.

Source Note: The provisions of this §525.7 adopted to be effective June 17, 1999, 24 TexReg 4454; amended to be effective January 6, 2010, 35 TexReg 106

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