Sec. 2101.038. DUTIES OF STATE AUDITOR. The state auditor, when reviewing the operation of a state agency, shall audit for compliance with the uniform statewide accounting system, the comptroller's rules, and the Legislative Budget Board's performance and workload measures. The state auditor shall also audit state agencies that make purchases that are exempted from the purchasing authority of the comptroller or that make purchases under delegated purchasing authority for compliance with applicable provisions of Subtitle D, except that this section does not require the state auditor to audit purchases made under Section 51.9335, Education Code, or made under Section 73.115, Education Code. The state auditor shall notify the comptroller, the governor, the lieutenant governor, the speaker of the house of representatives, and the Legislative Budget Board as soon as practicable when a state agency is not in compliance.
Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993. Amended by Acts 1997, 75th Leg., ch. 165, Sec. 31.01(21), eff. Sept. 1, 1997; Acts 1997, 75th Leg., ch. 891, Sec. 1.04, eff. Sept. 1, 1997; Acts 1997, 75th Leg., ch. 1035, Sec. 82, eff. June 19, 1997; Acts 1997, 75th Leg., ch. 1206, Sec. 22, eff. Sept. 1, 1997.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 937 (H.B. 3560), Sec. 1.66, eff. September 1, 2007.
Structure Texas Statutes
Subtitle C - State Accounting, Fiscal Management, and Productivity
Chapter 2101 - Accounting Procedures
Subchapter C. Uniform Statewide Accounting
Section 2101.031. Uniform Statewide Accounting Project
Section 2101.033. Project Director
Section 2101.034. Project Support; Recovery of Costs
Section 2101.035. Administration of Usas
Section 2101.036. State Agency Internal Accounting Systems
Section 2101.037. State Agency Cooperation
Section 2101.0375. Withholding of Travel Expense Reimbursements for Late or Improper Reporting
Section 2101.0376. Administrative Penalties for Late or Improper Reporting
Section 2101.0377. Reporting Accounting Irregularities to State Auditor
Section 2101.038. Duties of State Auditor
Section 2101.039. Contracts; Exemption
Section 2101.040. Enterprise Resource Planning Advisory Council
Section 2101.041. State Agency Reporting of Contracting Information