25 Tex. Admin. Code § 102.4 - Regular Audits
(a) Regular audits
of selected political subdivisions may be performed if the necessary funds and
personnel are available to the department.
(b) The department has the discretion to
decide how and when to select political subdivisions for regular audits.
Regular audits may be performed for any year for which a distribution was made
under the agreement.
(c) At the
department's discretion, the department may perform the regular audits,
contract with outside auditors to perform the regular audits, or contract with
another state agency to perform the regular audits.
(d) A regular audit may include a review of
any audit or financial statement of the political subdivision performed by
persons other than the department. A political subdivision being audited by the
department shall make available to the department or its contractor such an
audit, financial statement, or other supporting documentation at the
department's or its contractor's request.
Notes
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