(a) The state auditor may review each fund and account into which money collected as a court cost is directed by law to be deposited to determine whether:
(1) the money is being used for the purpose or purposes for which the money is collected; and
(2) the amount of the court cost is appropriate, considering the purpose or purposes for which the cost is collected.
(b) The state auditor may perform reviews under this section as specified in the audit plan developed under Section 321.013.

(c) The state auditor shall make the findings of a review performed under this section available to the public and shall report the findings to the governor, the chief justice of the supreme court, the presiding judge of the court of criminal appeals, and the committee. The report may include the state auditor’s recommendations for legislation or policy changes.