Tex. Government Code § 327.004
This is the official text of Tex. Government Code § 327.004, part of Texas’s Government Code — covers the structure and operation of Texas state and local government.
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§ 327.004. SCOPE OF AUDIT.
Official statutory text
(a) The state auditor, in cooperation with the Legislative Budget Board, shall establish the scope of each efficiency audit conducted under this chapter.
(b) At a minimum, an efficiency audit must:
(1) examine state resources, including financial resources, staff, personal property, real property, and technology, to determine whether those resources:
(A) are used effectively and efficiently to achieve the desired outcome for a state agency's program beneficiaries; and
(B) are used for purposes other than the intended goals of the audited programs;
(2) identify and make recommendations for cost savings and reallocation of resources to improve the effectiveness of audited programs; and
(3) identify opportunities for improving services through consolidation of functions, outsourcing, and elimination of duplicative efforts.
(b) At a minimum, an efficiency audit must:
(1) examine state resources, including financial resources, staff, personal property, real property, and technology, to determine whether those resources:
(A) are used effectively and efficiently to achieve the desired outcome for a state agency's program beneficiaries; and
(B) are used for purposes other than the intended goals of the audited programs;
(2) identify and make recommendations for cost savings and reallocation of resources to improve the effectiveness of audited programs; and
(3) identify opportunities for improving services through consolidation of functions, outsourcing, and elimination of duplicative efforts.
Status: in_force · Read it on the official government site
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