Section 772.309 - Budget; Annual Report; Audit(a) The director shall prepare under the direction of the board an annual budget for the district. To be effective, the budget must: (1) be approved by the board;(2) be presented to and approved by the commissioners court of each county in the district;(3) be presented to and approved by the governing body of the most populous municipality in the district, if that municipality has a population of more than 140,000; and(4) be presented to the governing body of each other participating jurisdiction and approved by a majority of those jurisdictions.(b) The board shall submit a draft of the proposed budget to the governing bodies of the participating jurisdictions not later than the 45th day before the date the board adopts the budget. The participating jurisdictions shall review the proposed budget and submit any comments regarding the budget to the board.(c) If the governing body of a county, municipality, or other participating jurisdiction does not approve or disapprove the budget before the 61st day after the date the body received the proposed budget for review, the budget is approved by operation of law.(d) A revision of the budget must be approved in the same manner as the budget.(e) As soon as practicable after the end of each district fiscal year, the director shall prepare and present to the board and to each participating jurisdiction in writing a sworn statement of all money received by the district and how the money was used during the preceding fiscal year. The report must show in detail the operations of the district for the fiscal year covered by the report.(f) The board shall have an independent financial audit of the district performed annually.Tex. Health and Safety Code § 772.309
Amended by Acts 1999, 76th Leg., ch. 1406, Sec. 2, eff. 8/30/1999. Acts 1989, 71st Leg., ch. 678, Sec. 1, eff. 9/1/1989.