(a) The office of audit and review shall:
(1) independently and objectively inspect all divisions of the department to:
(A) ensure that operations are conducted efficiently, uniformly, and in compliance with established procedures; and
(B) make recommendations for improvements in operational performance;
(2) independently and objectively audit all divisions of the department to:
(A) promote economy, effectiveness, and efficiency within the department;
(B) prevent and detect fraud, waste, and abuse in department programs and operations; and
(C) make recommendations about the adequacy and effectiveness of the department’s system of internal control policies and procedures;
(3) advise in the development and evaluation of the department’s performance measures;
(4) review actions taken by the department to improve program performance and make recommendations for improvement;
(5) review and make recommendations to the commission and the legislature regarding rules, laws, and guidelines relating to department programs and operations;
(6) keep the commission, director, and legislature fully informed of problems in department programs and operations; and
(7) ensure effective coordination and cooperation among the state auditor’s office, legislative oversight committees, and other governmental bodies while attempting to avoid duplication.
(b) Chapter 2102 applies to the office of audit and review.

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Terms Used In Texas Government Code 411.243

  • Fraud: Intentional deception resulting in injury to another.
  • Oversight: Committee review of the activities of a Federal agency or program.