Section 887.059 - Books and Records(a) An association shall keep the association's books and records in a form and manner that:(1) accurately reflects the condition of the association or the facts essential to the association's faithful and effective operation; and(2) is acceptable to the department.(b) The association shall adopt forms or systems that are acceptable to the department and will most effectively serve the purpose described by Subsection (a)(1).Added by Acts 2001, 77th Leg., ch. 1419, Sec. 1, eff. 6/1/2003.