Tex. Gov't Code § 321.0137 · Chapter 321. STATE AUDITOR
INDEPENDENT AUDIT OF JUNIOR COLLEGE DISTRICT.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(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 the district's governing body and the chief executive officer of the district with written information relating to the procedures for and scope of the audit. The state auditor shall include in the materials information describing:
(1) how the appropriate representatives of the district may participate in the audit planning process; and
(2) how the district may request information or assistance in preparing for the audit from the state auditor.
(b) The state auditor shall seek the recommendations of the Texas Higher Education Coordinating Board in preparing materials to be provided under Subsection (a).
Notes and commentary — not statutory text
History
Added by Acts 1997, 75th Leg., ch. 978, Sec. 2, eff. Sept. 1, 1997.
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 65554349e3ed7dd041296642c51b1a81127257b01283a651af3b5af881a6296b
- 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
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.