Tex.
Gov't Code Section 2306.074
Audit
(a)
The department’s books and accounts must be audited each fiscal year by a certified public accountant or, if requested by the department and if the legislative audit committee approves including the audit in the audit plan under Section 321.013 (Powers and Duties of State Auditor)(c), by the state auditor. A copy of the audit must be filed with the governor, the comptroller, and the legislature not later than the 30th day after the submission date for the annual financial report as required by the General Appropriations Act. If the state auditor is conducting the audit and it is not available by the 30th day after the submission date as required by the General Appropriations Act for annual financial reporting, it must be filed as soon as it is available.(b)
The department shall pay for the audit.
Source:
Section 2306.074 — Audit, https://statutes.capitol.texas.gov/Docs/GV/htm/GV.2306.htm#2306.074
(accessed Jun. 5, 2024).