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236 chapters · 5,326 sections in this title.
Tex. Local Government Code § 103.001 Annual Audit; Financial Statement
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Sec. 103.001. ANNUAL AUDIT; FINANCIAL STATEMENT. (a) A municipality shall have its records and accounts audited annually and shall have an annual financial statement prepared based on the audit. (b) A municipality subject to Section 16.356, Water Code, must include in its financi…
Tex. Local Government Code § 103.002 Auditor
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Sec. 103.002. AUDITOR. A municipality whose records and accounts are not audited annually by a person prescribed by statute, by charter, or by a person in the regular employ of the municipality shall employ at its own expense a certified public accountant who is licensed in this …
Tex. Local Government Code § 103.003 Filing; Public Record
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Sec. 103.003. FILING; PUBLIC RECORD. (a) The annual financial statement, including the auditor's opinion on the statement, shall be filed in the office of the municipal secretary or clerk within 180 days after the last day of the municipality's fiscal year. (b) The financial stat…
Tex. Local Government Code § 103.004 Valuation of Certain Benefit Programs
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Sec. 103.004. VALUATION OF CERTAIN BENEFIT PROGRAMS. (a) A municipality that provides a continuing organized program of service retirement benefits, disability retirement benefits, or death benefits for any of its officers or employees must include in the annual financial stateme…