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Terms Used In Texas Special District Local Laws Code 21.353

  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • sworn: includes affirm or affirmed. See Texas Government Code 312.011

As soon as practicable after the close of the fiscal year, the district treasurer shall prepare for the board a sworn statement of:
(1) the amount of money that belongs to the district; and
(2) an account of the disbursement of that money.