The pool manager shall compile and maintain:
(1) detailed accounting records that show:
(A) the cash receipts and disbursements reflecting each pool participant's proportionate investment in the investment pool; and
(B) a complete description of all the pool's underlying assets, including the amount, interest rate, and maturity date, if any, of each of those assets and other appropriate designations; and
(2) other records that, on a daily basis, allow third parties to verify each participant's investment in the pool.
Official text of the Texas Insurance Code as published by the Texas Legislative Council.