Tex. Health & Safety Code Section 534.121
Audits


(a)

As a condition to receiving funds under this subtitle, a local intellectual and developmental disability authority other than a state facility designated as an authority must annually submit to the department a financial and compliance audit prepared by a certified public accountant or public accountant licensed by the Texas State Board of Public Accountancy. To ensure the highest degree of independence and quality, the local intellectual and developmental disability authority shall use an invitation-for-proposal process as prescribed by the executive commissioner to select the auditor.

(a-1)

The audit required under Subsection (a) may be published electronically on the local intellectual and developmental disability authority’s Internet website. An authority that electronically publishes an audit under this subsection shall notify the department that the audit is available on the authority’s Internet website on or before the date the audit is due.

(b)

The audit must meet the minimum requirements as shall be, and be in the form and in the number of copies as may be, prescribed by the executive commissioner, subject to review and comment by the state auditor.

(c)

The local intellectual and developmental disability authority shall file the required number of copies of the audit report with the department by the date prescribed by the executive commissioner. From the copies filed with the department, copies of the report shall be submitted to the governor and Legislative Budget Board.

(d)

The local intellectual and developmental disability authority shall either approve or refuse to approve the audit report. If the authority refuses to approve the report, the authority shall include with the department’s copies a statement detailing the reasons for refusal.

(e)

The commissioner and state auditor have access to all vouchers, receipts, journals, or other records the commissioner or auditor considers necessary to review and analyze the audit report.

(f)

The department shall annually submit to the governor, Legislative Budget Board, and Legislative Audit Committee a summary of the significant findings identified during the department’s reviews of fiscal audit activities.

(g)

The report required under Subsection (f) may be published electronically on the department’s Internet website. The department shall notify each entity entitled to receive a copy of the report that the report is available on the department’s Internet website on or before the date the report is due.
Amended by:
Acts 2015, 84th Leg., R.S., Ch. 1 (S.B. 219), Sec. 3.1336, eff. April 2, 2015.

Source: Section 534.121 — Audits, https://statutes.­capitol.­texas.­gov/Docs/HS/htm/HS.­534.­htm#534.­121 (accessed Jun. 5, 2024).

534.0001
Definitions
534.001
Establishment
534.002
Board of Trustees for Center Established by One Local Agency
534.003
Board of Trustees for Center Established by at Least Two Local Agencies
534.004
Procedures Relating to Board of Trustees Membership
534.005
Terms
534.006
Training
534.007
Prohibited Activities by Former Officers or Employees
534.008
Administration by Board
534.009
Meetings
534.010
Executive Director
534.011
Personnel
534.012
Advisory Committees
534.013
Cooperation of Departments
534.014
Budget
534.0015
Purpose and Policy
534.015
Provision of Services
534.016
Screening and Continuing Care Services
534.017
Fees for Services
534.018
Gifts and Grants
534.019
Contribution by Local Agency
534.020
Acquisition and Construction of Property and Facilities by Community Center
534.021
Approval and Notification Requirements
534.022
Financing of Property and Improvements
534.023
Sale of Real Property Acquired Solely Through Private Gift or Grant
534.031
Surplus Personal Property
534.032
Research
534.033
Limitation on Department Control and Review
534.035
Review, Audit, and Appeal Procedures
534.036
Financial Audit
534.037
Program Audit
534.038
Appointment of Manager or Management Team
534.039
Powers and Duties of Management Team
534.040
Restoring Management to Center
534.051
Definitions
534.052
Rules and Standards
534.053
Required Community-based Mental Health Services
534.054
Designation of Provider
534.055
Contracts for Certain Community Services
534.056
Coordination of Activities
534.058
Standards of Care
534.059
Contract Compliance for Local Authorities
534.060
Program and Service Monitoring and Review of Local Authorities
534.061
Program and Service Monitoring and Review of Certain Community Services
534.063
Peer Review Organization
534.064
Contract Renewal
534.0065
Qualifications
534.065
Renewal of Certain Contracts for Community Services
534.066
Local Match Requirement
534.067
Fee Collection Policy
534.068
Audits
534.069
Criteria for Providing Funds for Start-up Costs
534.070
Use of Prospective Payment Funds
534.071
Advisory Committee
534.101
Definitions
534.102
Rules and Standards
534.103
Required Community-based Intellectual Disability Services
534.104
Joint Discharge Planning
534.105
Designation of Provider
534.106
Contracts for Certain Community Services
534.107
Coordination of Activities
534.108
Standards of Care
534.109
Contract Compliance for Local Authorities
534.110
Program and Service Monitoring and Review of Local Authorities
534.111
Coordinated Program Audits of Local Authorities
534.112
Financial Audits of Local Authorities
534.113
Additional Financial Audit Activity
534.114
Program and Service Monitoring and Review of Certain Community Services
534.115
Peer Review Organization
534.0115
Nepotism
534.116
Contract Renewal
534.117
Renewal of Certain Contracts for Community Services
534.118
Local Match Requirement
534.119
Fee Collection Policy
534.120
Notice of Denial, Reduction, or Termination of Services
534.121
Audits
534.122
Criteria for Providing Funds for Start-up Costs
534.123
Use of Prospective Payment Funds
534.124
Advisory Committee
534.151
Health Maintenance Organization Certificate of Authority
534.152
Laws and Rules
534.153
Application of Laws and Rules
534.154
Applicability of Specific Laws
534.155
Consideration of Bids
534.0155
For Whom Services May Be Provided
534.156
Conditions for Certain Contracts
534.0175
Trust Exemption
534.0535
Joint Discharge Planning
534.0601
Coordinated Program Audits of Local Authorities
534.0602
Financial Audits of Local Authorities
534.0603
Additional Financial Audit Activity
534.0675
Notice of Denial, Reduction, or Termination of Services
534.1075
Respite Care

Accessed:
Jun. 5, 2024

§ 534.121’s source at texas​.gov