The Texas Health and Safety Code Chapter 772 requires independent financial audits to be performed annually for emergency communication districts located in counties with populations greater than 20,000. Coincidentally, all 24 emergency communication districts are required to have annual audits performed as populations in the respective counties exceed 20,000.
Emergency communication districts may elect their fiscal year ends. Most emergency communication districts have September year ends to coincide with the respective year ends of the counties in which these districts are located.
Audit Filing Deadline
There is no statutory due date for an emergency communications district audit. Many debt issues have continuing disclosure requirements which normally require financial statements to be filed with the repository within six months of the fiscal year end.