Texas Government Code 531.1025 – Performance Audits and Coordination of Audit Activities
Current as of: 2024 | Check for updates
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Text of subsection effective until January 01, 2025
(a) Notwithstanding any other law, the commission’s office of inspector general may conduct a performance audit of any program or project administered or agreement entered into by the commission or a health and human services agency, including an audit related to:
(1) contracting procedures of the commission or a health and human services agency; or
(2) the performance of the commission or a health and human services agency.
Text of subsection effective until January 01, 2025
Terms Used In Texas Government Code 531.1025
- Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
(b) In addition to the coordination required by § 531.102(w), the office shall coordinate the office’s other audit activities with those of the commission, including the development of audit plans, the performance of risk assessments, and the reporting of findings, to minimize the duplication of audit activities. In coordinating audit activities with the commission under this subsection, the office shall:
(1) seek input from the commission and consider previous audits conducted by the commission for purposes of determining whether to conduct a performance audit; and
(2) request the results of an audit conducted by the commission if those results could inform the office’s risk assessment when determining whether to conduct, or the scope of, a performance audit.
(c) The commission’s office of inspector general shall conduct performance audits and require financial audits to be conducted of each local behavioral health authority designated under § 533.0356, Health and Safety Code, and local mental health authority, as defined by § 531.002, Health and Safety Code. The office shall:
(1) establish a performance audit schedule that ensures the office audits each authority described by this subsection at least once every five years;
(2) establish a financial audit schedule that ensures each authority described by this subsection:
(A) undergoes a financial audit conducted by an independent auditor at least once every three years; and
(B) submits to the office the results of the financial audit; and
(3) require additional audits to be conducted as necessary based on adverse findings in a previous audit or as requested by the commission.
Without reference to the amendment of this section, this subchapter was repealed by Acts 2023, 88th Leg., R.S., Ch. 769 (H.B. 4611), Sec. 3.01, eff. April 1, 2025.
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