Sec. 451.454. PERFORMANCE AUDITS: CERTAIN AUTHORITIES. (a) The board of an authority in which the principal municipality has a population of more than 1.9 million or less than 850,000 shall contract at least once every four years for a performance audit of the authority to be conducted by a firm that has experience in reviewing the performance of transit agencies.
(b) The purposes of the audit are to provide:
(1) evaluative information necessary for the performance of oversight functions by state and local officers; and
(2) information to the authority to assist in making changes for the improvement of the efficiency and effectiveness of authority operations.
(c) Each audit must include an examination of:
(1) one or more of the following:
(A) the administration and management of the authority;
(B) transit operations; or
(C) transit authority system maintenance;
(2) the authority's compliance with applicable state law, including this chapter; and
(3) the following performance indicators:
(A) operating cost per passenger, per revenue mile, and per revenue hour;
(B) sales and use tax receipts per passenger;
(C) fare recovery rate;
(D) average vehicle occupancy;
(E) on-time performance;
(F) number of accidents per 100,000 miles; and
(G) number of miles between mechanical road calls.
(d) A subject described under Subsection (c)(1) must be examined at least once in every third audit.
Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.
Amended by:
Acts 2011, 82nd Leg., R.S., Ch. 1163 (H.B. 2702), Sec. 158, eff. September 1, 2011.
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