Tex. Water Code § 49.192
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
The executive director shall adopt accounting and auditing manuals and, except as otherwise provided by the manuals, the district audit shall be performed according to the generally accepted auditing standards adopted by the American Institute of Certified Public Accountants. Financial statements shall be prepared in accordance with generally accepted accounting principles as adopted by the American Institute of Certified Public Accountants.
Tex. Water Code § 49.192