Texas § WA.49.196 - ACCESS TO AND MAINTENANCE OF DISTRICT RECORDS
Full text of Texas The Texas Constitution § WA.49.196 — ACCESS TO AND MAINTENANCE OF DISTRICT RECORDS, with citation guidance and answers to common questions.
§ WA.49.196. ACCESS TO AND MAINTENANCE OF DISTRICT RECORDS
ACCESS TO AND MAINTENANCE OF DISTRICT RECORDS. (a) The executive director may review and investigate a district's financial records and may conduct an on-site audit of a district's financial information. The executive director shall have access to all vouchers, receipts, district fiscal and financial records, and other district records the executive director considers necessary. (b) All district fiscal records shall be prepared on a timely basis and maintained in an orderly manner in accordance with generally accepted accounting principles. The fiscal records shall be available for public inspection during regular business hours. A district's fiscal records may be removed from the district's office for the purposes of recording its fiscal affairs and preparing an audit, during which time the fiscal records are under the control of the district's auditor. Added by Acts 1995, 74th Leg., ch. 715, Sec. 2, eff. Sept. 1, 1995. Amended by: Acts 2019, 86th Leg., R.S., Ch. 608 (S.B. 911 ), Sec. 4, eff. September 1, 2019.
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § WA.49.196
What does The Texas Constitution § WA.49.196 cover?
Section WA.49.196 ("ACCESS TO AND MAINTENANCE OF DISTRICT RECORDS") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Texas § WA.49.196?
A common citation format is "The Texas Constitution § WA.49.196" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Texas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.
How does Texas § WA.49.196 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Texas.