(a) An effectiveness audit is an audit to determine, according to established or designated program objectives, responsibilities or duties, statutes and regulations, program performance criteria, or program evaluation standards:
(1) whether the objectives and intended benefits are being achieved efficiently and effectively; and
(2) whether the program duplicates, overlaps, or conflicts with another state program.
(b) An effectiveness audit may be scheduled only when the audited entity is not scheduled for review under the Texas Sunset Act (Chapter 325).