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Longview, TX Code of Ordinances
City of Longview, Texas Code of Ordinances
Charter
Chapter 1 General Provisions
Chapters 2 - 3 Reserved
Chapter 4 Administration
Chapters 5 - 6 Reserved
Chapter 7 Aircraft
Chapters 8 - 9 Reserved
Chapter 10 Alcoholic Beverages
Chapter 11 Ambulances and Emergency Medical Services
Chapter 12 Reserved
Chapter 13 Animals and Fowl
Chapters 14 - 15 Reserved
Chapter 16 Bicycles
Chapters 17 - 18 Reserved
Chapter 19 Buildings and Structures
Chapter 20 Business Regulations
Chapter 21 Reserved
Chapter 22 Cemeteries
Chapters 23 - 24 Reserved
Chapter 25 City-Owned Facilities
Chapters 26 - 27 Reserved
Chapter 28 Court
Chapters 29 - 30 Reserved
Chapter 31 Discrimination
Chapter 32 Reserved
Chapter 33 Economic Development
Chapter 34 Elections
Chapters 35 - 36 Reserved
Chapter 37 Reserved
Chapters 38 - 39 Reserved
Chapter 40 Fire Prevention
Chapters 41 - 42 Reserved
Chapter 43 Reserved
Chapters 44 - 45 Reserved
Chapter 46 Food and Food Establishments
Chapters 47 - 48 Reserved
Chapter 49 Garbage, Trash and Weeds
Chapters 50 - 57 Reserved
Chapter 58 Offenses and Miscellaneous Provisions
Chapters 59 - 60 Reserved
Chapter 61 Oil and Gas Wells
Chapters 62 - 63 Reserved
Chapter 64 Repealed in its Entirety
Chapters 65 - 66 Reserved
Chapter 67 Outdoor Vendors and Solicitors
Chapters 68 - 69 Reserved
Chapter 70 Police
Chapters 71 - 72 Reserved
Chapter 73 Reserved
Chapters 74 - 75 Reserved
Chapter 76 Precious Metals and Gems
Chapters 77 - 78 Reserved
Chapter 79 Public Amusements
Chapters 80 Reserved
Chapter 81 Public Recreational Facilities
Chapter 82 Railroads
Chapters 83 - 84 Reserved
Chapter 85 Reserved
Chapters 86 - 87 Reserved
Chapter 88 Smoking
Chapters 89 - 90 Reserved
Chapter 91 Reserved
Chapter 92 Reserved
Chapter 93 Reserved
Chapter 94 Taxation
Chapter 95 Telecommunications and Cable Television Regulations
Chapter 96 Reserved
Chapter 97 Traffic
Chapters 98 - 99 Reserved
Chapter 100 Trailers, Mobile Homes and Trailer Parks
Chapters 101 - 102 Reserved
Chapter 103 Vehicles for Hire
Chapters 104 - 105 Reserved
Chapter 106 Reserved
UDC to Appendix A: Unified Development Code
Section 7.04. Independent audit.
The Council shall cause an independent audit to be made of the books of account, records and transactions of all the administrative departments of the city at least once yearly. Such audits, during such fiscal year, shall be made by one or more certified public accountants who, for the three (3) years next preceding, have held a certificate issued by the State Board of Accountancy of the State of Texas, or by a state maintaining an equal standard of professional requirements, which entitled the holder of such certificate to a Texas certificate. The auditor or auditors to make the audit shall be selected by the Council, and shall be responsible to the Council. The duties of the auditor or auditors so appointed shall include the certification of all statements required of the City Manager in his annual budget estimate, as well as any additional duties which may be assigned by the City Council to the auditor(s), as deemed necessary in the carrying out of budgetary responsibilities. Such statements shall include a balance sheet, exhibiting the assets and liabilities of the city, supported by departmental schedules, and schedules for each utility publicly owned or operated, summaries of income and expenditures, supported by detailed schedules; and also comparisons, in proper classification, with the last previous year. The report of such auditor or auditors for the fiscal year shall be printed and a copy thereof shall be furnished to each member of the Council and the City Manager and a copy shall be kept available in the office of the City Secretary for inspection by any citizen upon request. A summary of such report of the auditor or auditors shall also be published once in the official newspaper. The annual financial statement, including the auditor's opinion on the statement, shall be filed in the office of the City Secretary within one hundred and twenty (120) days after the last day of the fiscal year, or as otherwise may be prescribed by state law.