Texas § 452.452 REVIEW OF AUDIT: CERTAIN AUTHORITIES.

Texas Statutes

§ 452.452 — REVIEW OF AUDIT: CERTAIN AUTHORITIES.

Texas § 452.452

Code TNTransportation Code

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Bluebook

Tex. Transportation Code Code Ann. § 452.452 (2026).

Text

Sec. 452.452. REVIEW OF AUDIT: CERTAIN AUTHORITIES.

(a)The subregional board of an authority consisting of one subregion governed by a subregional board created under Subchapter O shall deliver a copy of each audit prepared under Section 452.451 to the state auditor.

(b)The state auditor may elect to file any comments about the audit with the legislative audit committee and the subregional board, subject to a risk assessment performed by the state auditor and to the legislative audit committee's approval of including the preparation of the comments in the audit plan under Section 321.013 , Government Code.

(c)The state auditor may:

(1)examine any work papers from the audit; or

(2)audit the financial transactions of the authority if the state auditor determines an audit is necessary.

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Sec. 452.452. REVIEW OF AUDIT: CERTAIN AUTHORITIES. (a) The subregional board of an authority consisting of one subregion governed by a subregional board created under Subchapter O shall deliver a copy of each audit prepared under Section 452.451 to the state auditor.
(b) The state auditor may elect to file any comments about the audit with the legislative audit committee and the subregional board, subject to a risk assessment performed by the state auditor and to the legislative audit committee's approval of including the preparation of the comments in the audit plan under Section 321.013 , Government Code.
(c) The state auditor may:
(1) examine any work papers from the audit; or
(2) audit the financial transactions of the authority if the state auditor determines an audit is necessary.