Texas § 327.003 SELECTION AND SUPERVISION OF AUDITOR.

Texas Statutes

§ 327.003 — SELECTION AND SUPERVISION OF AUDITOR.

Texas § 327.003

Code GVGovernment Code

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Bluebook

Tex. Government Code Code Ann. § 327.003 (2026).

Text

Sec. 327.003. SELECTION AND SUPERVISION OF AUDITOR.

(a)Not later than March 1 of the year in which an efficiency audit of a state agency is scheduled under this chapter, the state auditor may contract with an external auditor to conduct the audit.

(b)The state auditor, in cooperation with the Legislative Budget Board, shall oversee the external auditor and ensure that the efficiency audit is conducted in accordance with the requirements of this chapter and the scope of the audit established under this chapter.

(c)The external auditor is not subject to direction from the state agency being audited.

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Sec. 327.003. SELECTION AND SUPERVISION OF AUDITOR. (a) Not later than March 1 of the year in which an efficiency audit of a state agency is scheduled under this chapter, the state auditor may contract with an external auditor to conduct the audit.
(b) The state auditor, in cooperation with the Legislative Budget Board, shall oversee the external auditor and ensure that the efficiency audit is conducted in accordance with the requirements of this chapter and the scope of the audit established under this chapter.
(c) The external auditor is not subject to direction from the state agency being audited.