Sec. 321.017. REVIEW AND OVERSIGHT OF FUNDS AND ACCOUNTS RECEIVING COURT COSTS. (a) The state auditor may review each fund and account into which money collected as a court cost is directed by law to be deposited to determine whether:
(1) the money is being used for the purpose or purposes for which the money is collected; and
(2) the amount of the court cost is appropriate, considering the purpose or purposes for which the cost is collected.
(b) The state auditor may perform reviews under this section as specified in the audit plan developed under Section 321.013.
(c) The state auditor shall make the findings of a review performed under this section available to the public and shall report the findings to the governor, the chief justice of the supreme court, the presiding judge of the court of criminal appeals, and the committee. The report may include the state auditor's recommendations for legislation or policy changes.
Added by Acts 2001, 77th Leg., ch. 952, Sec. 1, eff. Sept. 1, 2001.
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