1. (a) The board annually shall have an independent audit made of the district's books and records for the preceding fiscal year.

2. (b) Not later than March 31 each year, the audit shall be filed:

   1. (1) with the comptroller; and
   2. (2) at the district's office.

Added by Acts 2011, 82nd Leg., R.S., Ch. 70 (S.B. 1147), Sec. 1.01, eff. April 1, 2013.