(a) Other sections of this subchapter notwithstanding an audit of the accounts and records of a district dividing, reorganizing, or dissolving under the provisions of Chapter 201, Subchapter C, of the Agriculture Code must be performed by an individual meeting the requirements of §525.3(c) of this subchapter (relating to Duty to Audit).
(b) The period to be covered by the audit is from the date of the most recent audit or financial statement through the date of division, reorganization, or dissolution.
(c) Two copies of the audit required by this section must be filed with the State Board no later than 15 days prior to the date of division, reorganization, or dissolution.

Source Note: The provisions of this §525.9 adopted to be effective January 7, 2002, 27 TexReg 271; amended to be effective January 6, 2010, 35 TexReg 106