Texas Government Code Title 3, Chapter 321 - State Auditor
- Texas Section 321.001 - Definitions
In this chapter: (1) "Audit plan" means the outline of work approved by the committee for the State Auditor's Office in a year for the...
- Texas Section 321.002 - Legislative Audit Committee
(a) The legislative audit committee consists of: (1) the lieutenant governor; (2) the speaker of the house of representatives; (3) the chairman of the senate...
- Texas Section 321.004 - Procedure For Tie Vote
(a) If the full committee is present and is not able to resolve a tie vote within a reasonable time on a matter this chapter...
- Texas Section 321.005 - Appointment Of State Auditor
(a) The committee shall appoint a State Auditor to investigate all custodians of state funds, disbursing agents, and department personnel. (b) The committee shall execute...
- Texas Section 321.006 - Requirements For Appointment
To be eligible for appointment as State Auditor, a person must have unquestioned integrity and moral character and must have had at least five years'...
- Texas Section 321.007 - Conflict Of Interest
(a) The State Auditor may not serve as an ex officio member on any administrative board or commission. (b) The State Auditor may not have...
- Texas Section 321.008 - Qualifying For Office
(a) To qualify for office, the State Auditor must take the constitutional oath of office. (b) The State Auditor must file the oath with the...
- Texas Section 321.010 - First Assistant State Auditor
(a) The State Auditor may appoint a first assistant state auditor. (b) The first assistant state auditor shall: (1) perform the duties and assignments prescribed...
- Texas Section 321.011 - Personnel
(a) The State Auditor may employ a professional staff, including assistant auditors and stenographic and clerical personnel. (b) The State Auditor may conduct professional examinations...
- Texas Section 321.012 - Expenditures And Salaries
(a) The committee directs and controls the expenditure of any money appropriated to the office of the State Auditor and must approve the State Auditor's...
- Texas Section 321.013 - Powers And Duties Of State Auditor
(a) The State Auditor shall conduct audits of all departments, including institutions of higher education, as specified in the audit plan. At the direction of...
- Texas Section 321.0131 - Financial Audit
A financial audit is an audit to determine: (1) in the case of the state or a department, whether the records, books, and accounts of...
- Texas Section 321.0132 - Compliance Audit
A compliance audit is an audit to determine: (1) whether the audited entity has obligated, expended, received, and used state funds in accordance with the...
- Texas Section 321.0133 - Economy And Efficiency Audit
An economy and efficiency audit is an audit to determine: (1) whether the audited entity is managing or utilizing its resources, including state funds, personnel,...
- Texas Section 321.0134 - Effectiveness Audit
(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,...
- Texas Section 321.0135 - Special Audit
A special audit is a financial audit of limited scope. Added by Acts 1987, 70th Leg., ch. 862, Sec. 6, eff. Aug. 31, 1987.
- Texas Section 321.0136 - Investigation
An investigation is an inquiry into specified acts or allegations of impropriety, malfeasance, or nonfeasance in the obligation, expenditure, receipt, or use of state funds,...
- Texas Section 321.0137 - Independent Audit Of Junior College District
(a) At a reasonable time in advance of an independent audit of a junior college district, the state auditor shall provide the presiding officer of...
- Texas Section 321.0138 - Review Of State Tax Settlements And Other Decisions
(a) This section applies to: (1) a settlement of a claim for a tax, refund, or credit of a tax, penalty, or interest imposed by...
- Texas Section 321.014 - Audit Reports
(a) The State Auditor shall prepare a written report for each audit conducted by the State Auditor. (b) The written report must include comments about...
- Texas Section 321.016 - Improper Practices And Illegal Transactions
(a) If in the course of an audit the State Auditor finds evidence of improper practices of financial administration, inadequate fiscal records, uneconomical use of...
- Texas Section 321.0161 - Gross Mismanagement; Expanding Scope Of Audit
If in the course of an audit of a state agency or institution the State Auditor finds evidence of gross mismanagement or grossly improper management...
- Texas Section 321.017 - Review And Oversight Of Funds And Accounts Receiving Court Costs
(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...
- Texas Section 321.018 - Subpoenas
(a) At the request of the State Auditor or on its own motion, the committee may subpoena witnesses or any books, records, or other documents...
- Texas Section 321.019 - Interference With Audit Or Investigation
(a) An officer or employee of this state or of an entity subject to audit or investigation by the state auditor commits an offense if...
- Texas Section 321.020 - Coordination Of Certain Audits
(a) Notwithstanding any other law, a state agency, or a corporation that is dedicated to the benefit of a state agency and that meets the...
- Texas Section 321.021 - Gifts And Grants
(a) The legislative audit committee may accept gifts, grants, and donations from any organization described in Section 501(c)(3) of the Internal Revenue Code for the...
- Texas Section 321.022 - Coordination Of Investigations
(a) If the administrative head of a department or entity that is subject to audit by the state auditor has reasonable cause to believe that...
- Texas Section 321.023 - Seal
The state auditor shall obtain a seal with "State Auditor, State of Texas" engraved around the margin and a five-pointed star in the center to...
Last modified: September 28, 2016