Tex. Gov't Code § 2054.038 · Subchapter B. ADMINISTRATION OF DEPARTMENT
INTERNAL AUDITOR; POWERS AND DUTIES.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) The board shall:
(1) appoint an internal auditor who reports directly to the board and serves at the will of the board; and
(2) provide staff and other resources to the internal auditor as appropriate.
(b) The internal auditor shall prepare an annual audit plan using risk assessment techniques to rank high-risk functions in the department. The internal auditor shall submit the annual audit plan to the board for consideration and approval. The board may change the plan as necessary or advisable.
(c) The internal auditor may bring before the board an issue outside of the annual audit plan that requires the immediate attention of the board.
(d) The internal auditor may not be assigned any operational or management responsibilities that impair the ability of the internal auditor to make an independent examination of the department's operations. The internal auditor may provide guidance or other advice before an operational or management decision is made but may not make the decision, approve the decision, or otherwise violate this subsection.
(e) The department shall give the internal auditor unrestricted access to the activities and records of the department unless restricted by other law.
Notes and commentary — not statutory text
History
Added by Acts 2013, 83rd Leg., R.S., Ch. 48 (H.B. 2472), Sec. 7, eff. September 1, 2013.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/GV/htm/GV.2054.htm
- Text hash
- sha256 eb05f6aea4754355873f2d07fbdec09e006127460132edf9464aa3e5b2056455
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
Cited by 2 provisions
Provisions in this library whose text cites Tex. Gov't Code § 2054.038. Each shows the citation as that text prints it.
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.