Texas Code § 460.402

FINANCIAL AUDIT
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Sec. 460.402. FINANCIAL AUDIT. (a) The authority shall have an annual audit of the affairs of the authority prepared by an independent certified public accountant.
(b) The audit is a public record as defined by Chapter 552 , Government Code.
(c) On receipt of the audit prescribed by Subsection (a), the board of directors shall address on the record any deficiencies noted in the report at a regular meeting of the board of directors.

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