Texas § 5007.226 INTERNAL AUDIT.

Texas Statutes

§ 5007.226 — INTERNAL AUDIT.

Texas § 5007.226

Code SDSpecial District Local Laws Code

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Bluebook

Tex. Special District Local Laws Code Code Ann. § 5007.226 (2026).

Text

Sec. 5007.226. INTERNAL AUDIT.

(a)The port commission shall establish an internal audit procedure consistent with the purposes, duties, and standards for state agency internal audit procedures under Chapter 2102 , Government Code.

(b)The port commission shall create an internal audit task force consisting of port commissioners.

(c)The port commission only shall hire and may fire or suspend a chief audit executive, who shall report to the internal audit task force. The chief audit executive shall coordinate all audit activity, including:

(1)compliance reviews;

(2)reviews of internal controls;

(3)audits by the county auditor of Harris County;

(4)contracted audits;

(5)performance reviews; and

(6)investigations of alleged fraud, waste, abuse, or ethics violations reported under Sectio

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Sec. 5007.226. INTERNAL AUDIT. (a) The port commission shall establish an internal audit procedure consistent with the purposes, duties, and standards for state agency internal audit procedures under Chapter 2102 , Government Code.
(b) The port commission shall create an internal audit task force consisting of port commissioners.
(c) The port commission only shall hire and may fire or suspend a chief audit executive, who shall report to the internal audit task force. The chief audit executive shall coordinate all audit activity, including:
(1) compliance reviews;
(2) reviews of internal controls;
(3) audits by the county auditor of Harris County;
(4) contracted audits;
(5) performance reviews; and
(6) investigations of alleged fraud, waste, abuse, or ethics violations reported under Section 5007.214 (b).
(d) The chief audit executive shall monitor the authority's compliance with statutory requirements governing use of the promotion and development fund, as defined by Section 5007.219 (a).
(e) The port commission shall create, approve, and make available on the authority's website a risk-based annual audit plan.
(f) The port commission shall make internal audits available on request to:
(1) the county auditor of Harris County; and
(2) any entity with the authority to appoint a port commissioner.