Tex. Government Code § 321.0131
This is the official text of Tex. Government Code § 321.0131, part of Texas’s Government Code — covers the structure and operation of Texas state and local government.
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§ 321.0131. FINANCIAL AUDIT.
Official statutory text
A financial audit is an audit to determine:
(1) in the case of the state or a department, whether the records, books, and accounts of the audited entity accurately reflect its financial and fiscal operations;
(2) whether the audited entity is maintaining effective accounting control over revenues, obligations, expenditures, assets, and liabilities;
(3) whether the accounting and record-keeping of collections of state revenues and receipts by the audited entity are fair, accurate, and in accordance with law;
(4) whether the accounting and record-keeping of money or negotiable securities or similar assets handled by the audited entity on behalf of the state or received from the state and held in trust by the audited entity are proper, accurate, and in accordance with law; and
(5) whether financial, program, and statistical reports of the audited entity are fairly presented.
(1) in the case of the state or a department, whether the records, books, and accounts of the audited entity accurately reflect its financial and fiscal operations;
(2) whether the audited entity is maintaining effective accounting control over revenues, obligations, expenditures, assets, and liabilities;
(3) whether the accounting and record-keeping of collections of state revenues and receipts by the audited entity are fair, accurate, and in accordance with law;
(4) whether the accounting and record-keeping of money or negotiable securities or similar assets handled by the audited entity on behalf of the state or received from the state and held in trust by the audited entity are proper, accurate, and in accordance with law; and
(5) whether financial, program, and statistical reports of the audited entity are fairly presented.
Status: in_force · Read it on the official government site
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