- (a) The board annually shall have an audit made of the district's financial condition.
- (b) The board shall retain the services of a qualified independent certified public accounting firm to prepare the annual audit of the district's financial condition.
- (c) The firm shall prepare and submit the audit to the board not later than the 90th day following the close of the district's fiscal year.
- (d) The district is not subject to audit by the Frio County auditor.
Added by Acts 2007, 80th Leg., R.S., Ch. 920 (H.B. 3166), Sec. 1.02, eff. April 1, 2009.