Tex. Gov't Code § 321.0131 · Chapter 321. STATE AUDITOR
FINANCIAL AUDIT.
Text — Current through the 89th 2nd Called Legislative Session, 2025
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 the audited entity accurately reflect its financial and fiscal operations;
(2) whether the audited entity is maintaining effective accounting control over revenues, obligations, expenditures, assets, and liabilities;
(3) whether the accounting and record-keeping of collections of state revenues and receipts by the audited entity are fair, accurate, and in accordance with law;
(4) whether the accounting and record-keeping of money or negotiable securities or similar assets handled by the audited entity on behalf of the state or received from the state and held in trust by the audited entity are proper, accurate, and in accordance with law; and
(5) whether financial, program, and statistical reports of the audited entity are fairly presented.
Notes and commentary — not statutory text
History
Added by Acts 1987, 70th Leg., ch. 862, Sec. 6, eff. Aug. 31, 1987.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/GV/htm/GV.321.htm
- Text hash
- sha256 33a564065fd5c34ed494c403433dadc2e3720ab2eb4b5cf7b5b16cdc202fc6ca
- 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 1 provision
Provisions in this library whose text cites Tex. Gov't Code § 321.0131. 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.