Tex. Gov't Code § 2102.003 · Chapter 2102. INTERNAL AUDITING
DEFINITIONS.
Text — Current through the 89th 2nd Called Legislative Session, 2025
In this chapter:
(1) "Administrator" means the executive head of a state agency.
(2) "Assurance services" means an examination of evidence for the purpose of providing an independent assessment of risk management, control, or governance processes for an organization. Assurance services include audits as defined in this section.
(3) "Audit" means:
(A) a financial audit described by Section 321.0131;
(B) a compliance audit described by Section 321.0132;
(C) an economy and efficiency audit described by Section 321.0133;
(D) an effectiveness audit described by Section 321.0134; or
(E) an investigation described by Section 321.0136.
(4) "Consulting services" means advisory and related client service activities, the nature and scope of which are agreed upon with the client and are intended to add value and improve an organization's operations. Consulting services include counsel, advice, facilitation, and training.
(5) "State agency" means a department, board, bureau, institution, commission, or other agency in the executive branch of state government.
Notes and commentary — not statutory text
History
Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993. Amended by Acts 1997, 75th Leg., ch. 1122, Sec. 11, eff. Sept. 1, 1997; Acts 2003, 78th Leg., ch. 380, Sec. 2, eff. Sept. 1, 2003.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/GV/htm/GV.2102.htm
- Text hash
- sha256 9cbe5d5b4277af052e3d30b90938499375e8add471635ef4c2f0f0deb14b0059
- 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
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Government Code
- Tex. Gov't Code § 321.0131FINANCIAL AUDIT.Printed as Section 321.0131
- Tex. Gov't Code § 321.0132COMPLIANCE AUDIT.Printed as Section 321.0132
- Tex. Gov't Code § 321.0133ECONOMY AND EFFICIENCY AUDIT.Printed as Section 321.0133
- Tex. Gov't Code § 321.0134EFFECTIVENESS AUDIT.Printed as Section 321.0134
- Tex. Gov't Code § 321.0136INVESTIGATION.Printed as Section 321.0136
Cited by 1 provision
Provisions in this library whose text cites Tex. Gov't Code § 2102.003. 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.