Sec. 321.0134. EFFECTIVENESS AUDIT. (a) An effectiveness audit is an audit to determine, according to established or designated program objectives, responsibilities or duties, statutes and regulations, program performance criteria, or program evaluation standards:
(1) whether the objectives and intended benefits are being achieved efficiently and effectively; and
(2) whether the program duplicates, overlaps, or conflicts with another state program.
(b) An effectiveness audit may be scheduled only when the audited entity is not scheduled for review under the Texas Sunset Act (Chapter 325).
Added by Acts 1987, 70th Leg., ch. 862, Sec. 6, eff. Aug. 31, 1987.
Structure Texas Statutes
Subtitle C - Legislative Agencies and Oversight Committees
Section 321.002. Legislative Audit Committee
Section 321.004. Procedure for Tie Vote
Section 321.005. Appointment of State Auditor
Section 321.006. Requirements for Appointment
Section 321.007. Conflict of Interest
Section 321.008. Qualifying for Office
Section 321.010. First Assistant State Auditor
Section 321.012. Expenditures and Salaries
Section 321.013. Powers and Duties of State Auditor
Section 321.0131. Financial Audit
Section 321.0132. Compliance Audit
Section 321.0133. Economy and Efficiency Audit
Section 321.0134. Effectiveness Audit
Section 321.0135. Special Audit
Section 321.0136. Investigation
Section 321.0137. Independent Audit of Junior College District
Section 321.0138. Review of State Tax Settlements and Other Decisions
Section 321.014. Audit Reports
Section 321.016. Improper Practices and Illegal Transactions
Section 321.0161. Gross Mismanagement; Expanding Scope of Audit
Section 321.017. Review and Oversight of Funds and Accounts Receiving Court Costs
Section 321.019. Interference With Audit or Investigation
Section 321.020. Coordination of Certain Audits
Section 321.021. Gifts and Grants