Texas Statutes

§ 103.001 — ANNUAL AUDIT; FINANCIAL STATEMENT.

Texas § 103.001
JurisdictionTexas
Code LGLocal Government Code

This text of Texas § 103.001 (ANNUAL AUDIT; FINANCIAL STATEMENT.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Tex. Local Government Code Code Ann. § 103.001 (2026).

Text

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 financial statement a specific report on compliance with that section.

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Legislative History

Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1999, 76th Leg., ch. 404, Sec. 1, eff. Sept. 1, 1999.

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Bluebook (online)
Texas § 103.001, Counsel Stack Legal Research, https://law.counselstack.com/statute/tx/LG/103.001.