Tex.
Transp. Code Section 452.454
Performance Audits: Certain Authorities
(a)
A subregional board created under Subchapter O governing an authority consisting of one subregion shall contract every fourth state fiscal year beginning with the 1995-1996 fiscal year 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)
subsidy per passenger, operating cost per revenue mile, and operating cost per revenue hour;(B)
sales and use tax receipts per passenger;(C)
fare recovery rate;(D)
number of passengers per hour;(E)
on-time performance;(F)
number of collisions per 100,000 miles; and(G)
number of miles between mechanical service calls.(d)
A subject described under Subsection (c)(1) must be examined at least once in every third audit.
Source:
Section 452.454 — Performance Audits: Certain Authorities, https://statutes.capitol.texas.gov/Docs/TN/htm/TN.452.htm#452.454 (accessed May 26, 2025).
