Texas Statutes
Subchapter A. Community Centers
Section 534.036. Financial Audit

Sec. 534.036. FINANCIAL AUDIT. (a) The executive commissioner shall prescribe procedures for financial audits of community centers. The executive commissioner shall develop the procedures with the assistance of the state agencies and departments that contract with community centers. The executive commissioner shall coordinate with each of those state agencies and departments to incorporate each agency's financial and compliance requirements for a community center into a single audit that meets the requirements of Section 534.068 or 534.121, as appropriate. Before prescribing or amending the procedures, the executive commissioner shall set a deadline for those state agencies and departments to submit to the executive commissioner proposals relating to the financial audit procedures. The procedures must be consistent with any requirements connected with federal funding received by the community center.
(b) Each state agency or department that contracts with a community center shall comply with the procedures developed under this section.
(c) The executive commissioner shall develop protocols for a state agency or department to conduct additional financial audit activities of a community center.
Added by Acts 1997, 75th Leg., ch. 869, Sec. 2, eff. Sept. 1, 1997.
Amended by:
Acts 2015, 84th Leg., R.S., Ch. 1 (S.B. 219), Sec. 3.1336, eff. April 2, 2015.

Structure Texas Statutes

Texas Statutes

Health and Safety Code

Title 7 - Mental Health and Intellectual Disability

Subtitle A - Services for Persons With Mental Illness or an Intellectual Disability

Chapter 534 - Community Services

Subchapter A. Community Centers

Section 534.0001. Definitions

Section 534.001. Establishment

Section 534.0015. Purpose and Policy

Section 534.002. Board of Trustees for Center Established by One Local Agency

Section 534.003. Board of Trustees for Center Established by at Least Two Local Agencies

Section 534.004. Procedures Relating to Board of Trustees Membership

Section 534.005. Terms; Vacancies

Section 534.006. Training

Section 534.0065. Qualifications; Conflict of Interest; Removal

Section 534.007. Prohibited Activities by Former Officers or Employees; Offense

Section 534.008. Administration by Board

Section 534.009. Meetings

Section 534.010. Executive Director

Section 534.011. Personnel

Section 534.0115. Nepotism

Section 534.012. Advisory Committees

Section 534.013. Cooperation of Departments

Section 534.014. Budget; Request for Funds

Section 534.015. Provision of Services

Section 534.0155. For Whom Services May Be Provided

Section 534.016. Screening and Continuing Care Services

Section 534.017. Fees for Services

Section 534.0175. Trust Exemption

Section 534.018. Gifts and Grants

Section 534.019. Contribution by Local Agency

Section 534.020. Acquisition and Construction of Property and Facilities by Community Center

Section 534.021. Approval and Notification Requirements

Section 534.022. Financing of Property and Improvements

Section 534.023. Sale of Real Property Acquired Solely Through Private Gift or Grant

Section 534.031. Surplus Personal Property

Section 534.032. Research

Section 534.033. Limitation on Department Control and Review

Section 534.035. Review, Audit, and Appeal Procedures

Section 534.036. Financial Audit

Section 534.037. Program Audit

Section 534.038. Appointment of Manager or Management Team

Section 534.039. Powers and Duties of Management Team

Section 534.040. Restoring Management to Center