Texas Code § 424.113

INVESTMENT POOL RECORDS
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Sec. 424.113. INVESTMENT POOL RECORDS. The pool manager shall compile and maintain:
(1) detailed accounting records that show:
(A) the cash receipts and disbursements reflecting each pool participant's proportionate investment in the investment pool; and
(B) a complete description of all the pool's underlying assets, including the amount, interest rate, and maturity date, if any, of each of those assets and other appropriate designations; and
(2) other records that, on a daily basis, allow third parties to verify each participant's investment in the pool.

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