Texas Administrative Code
Title 31 - NATURAL RESOURCES AND CONSERVATION
Part 17 - TEXAS STATE SOIL AND WATER CONSERVATION BOARD
Chapter 525 - AUDIT REQUIREMENTS FOR SOIL AND WATER CONSERVATION DISTRICTS
Subchapter A - AUDITS OF DISTRICTS
Section 525.7 - Filing of Audits, Compilation and Reviews, and Annual Financial Statements
Current through Reg. 49, No. 38; September 20, 2024
(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.
