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TITLE 19EDUCATION
PART 1TEXAS HIGHER EDUCATION COORDINATING BOARD
CHAPTER 13FINANCIAL PLANNING
SUBCHAPTER DFINANCIAL REPORTING
RULE §13.62Community Colleges

(a) The Coordinating Board staff shall annually review and update the financial reporting manual with advice from community college business officers and the college's independent auditors.

(b) The financial reporting manual shall be in compliance with the Governmental Accounting Standards Board's pronouncements.

(c) The community colleges shall submit their audited annual financial reports to the Coordinating Board by January 1st of each year.


Source Note: The provisions of this §13.62 adopted to be effective May 21, 2001, 26 TexReg 3627

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