Sec. 49.191. DUTY TO AUDIT. (a) The board shall have the district's fiscal accounts and records audited annually at the expense of the district. (b) In all areas of conflict, the provisions of this subchapter shall take precedence over all prior statutory enactments. (c) The person who performs the audit shall be a certified public accountant or public accountant holding a permit from the Texas State Board of Public Accountancy. (d) The audit required by this section shall be completed within 120 days after the close of the district's fiscal year.
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