As soon as practicable after the close of the fiscal year, the district treasurer shall prepare for the board a sworn statement of:

1. (1) the amount of money that belongs to the district; and
2. (2) an account of the disbursement of that money.

Added by Acts 2007, 80th Leg., R.S., Ch. 920 (H.B. 3166), Sec. 1.01, eff. April 1, 2009.