Tex.
Transp. Code Section 451.454
Performance Audits: Certain Authorities
(a)
The board of an authority in which the principal municipality has a population of more than 1.9 million or less than 1.3 million shall contract at least once every four years for a performance audit of the authority to be conducted by a firm that has experience in reviewing the performance of transit agencies.(b)
The purposes of the audit are to provide:(1)
evaluative information necessary for the performance of oversight functions by state and local officers; and(2)
information to the authority to assist in making changes for the improvement of the efficiency and effectiveness of authority operations.(c)
Each audit must include an examination of:(1)
one or more of the following:(A)
the administration and management of the authority;(B)
transit operations; or(C)
transit authority system maintenance;(2)
the authority’s compliance with applicable state law, including this chapter; and(3)
the following performance indicators:(A)
operating cost per passenger, per revenue mile, and per revenue hour;(B)
sales and use tax receipts per passenger;(C)
fare recovery rate;(D)
average vehicle occupancy;(E)
on-time performance;(F)
number of collisions per 100,000 miles; and(G)
number of miles between mechanical road calls.(d)
A subject described under Subsection (c)(1) must be examined at least once in every third audit.
Source:
Section 451.454 — Performance Audits: Certain Authorities, https://statutes.capitol.texas.gov/Docs/TN/htm/TN.451.htm#451.454
(accessed May 4, 2024).