In the case of an agent appointment, the request should include a letter appointing the agent and be signed by the school district's superintendent. All audit request letters should include documents required to conduct the audit. Deadline School districts must request audits before Oct. 1 of the year following the year of the study. Audit requests must be postmarked no later than Sept. 30, according to Comptroller Rule Section 9.5071. Districts may request audits after Oct. 1 for court litigation, if the final court judgment was issued after the deadline.
Evidence is required about the date the judgment was issued.
For example, PTD receives an audit request for 1997 taxable values with a postmark in 1999. The deadline for audits of 1997 school taxable values is a postmark of Sept. 30, 1998.