Texas § 327.001 DEFINITIONS.

Texas Statutes

§ 327.001 — DEFINITIONS.

Texas § 327.001

Code GVGovernment Code

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Bluebook

Tex. Government Code Code Ann. § 327.001 (2026).

Text

Sec. 327.001. DEFINITIONS. In this chapter:

(1)"Audit plan" has the meaning assigned by Section 321.001 .

(2)"Commission" means the Sunset Advisory Commission.

(3)"Efficiency audit" means an evaluation of the economy, efficiency, and effectiveness of state agency operations, including:

(A)determining whether the state agency is managing or using its resources, including state money, personnel, property, equipment, and space, in an economical and efficient manner;

(B)identifying causes of inefficiencies or uneconomical practices, including inadequacies in management information systems, internal and administrative procedures, organizational structure, use of resources, allocation of personnel, purchasing, agency policies, and equipment;

(C)determining whether financial, program, and s

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Sec. 327.001. DEFINITIONS. In this chapter:
(1) "Audit plan" has the meaning assigned by Section 321.001 .
(2) "Commission" means the Sunset Advisory Commission.
(3) "Efficiency audit" means an evaluation of the economy, efficiency, and effectiveness of state agency operations, including:
(A) determining whether the state agency is managing or using its resources, including state money, personnel, property, equipment, and space, in an economical and efficient manner;
(B) identifying causes of inefficiencies or uneconomical practices, including inadequacies in management information systems, internal and administrative procedures, organizational structure, use of resources, allocation of personnel, purchasing, agency policies, and equipment;
(C) determining whether financial, program, and statistical reports of the state agency contain useful data and are fairly presented;
(D) determining whether the objectives and intended benefits of the agency's program are being achieved efficiently and effectively, according to:
(i) established or designated:
(a) program objectives;
(b) responsibilities or duties;
(c) program performance criteria; or
(d) program evaluation standards; or
(ii) statutes and rules; and
(E) determining whether the agency's program duplicates, overlaps, or conflicts with another state program.
(4) "External auditor" means a private entity selected by the state auditor to conduct an efficiency audit of a state agency.
(5) "Legislative audit committee" means the committee described by Section 321.002 .
(6) "State agency" means an entity expressly made subject to Chapter 325 (Texas Sunset Act) other than an entity listed in Section 325.025 (b).