reglab/housing_qa huggingface dataset:
TX Govt Code § 321.0132 (2021)
2021 Texas Statutes|Government Code|Title 3 - Legislative Branch|Subtitle C - Legislative Agencies and Oversight Committees|Chapter 321 - State Auditor|Section 321.0132. Compliance Audit

Sec. 321.0132.  COMPLIANCE AUDIT.  A compliance audit is an audit to determine:(1)  whether the audited entity has obligated, expended, received, and used state funds in accordance with the purpose for which those funds have been appropriated or otherwise authorized by law;(2)  whether the audited entity has obligated, expended, received, and used state funds in accordance with any limitations, restrictions, conditions, or mandatory directions imposed by law on those obligations, expenditures, receipts, or uses;(3)  in the case of a local or private entity or agency, whether the records, books, and accounts of the audited entity fairly and accurately reflect its financial and fiscal operations relating to the obligation, receipt, expenditure, and use of state funds or funds represented as being collected for a state purpose;(4)  whether the collections of state revenues and receipts by the audited entity are in accordance with applicable laws and regulations;  and(5)  whether money or negotiable securities or similar assets handled by the audited entity on behalf of the state or received from the state and held in trust by the audited entity have been properly and legally administered.|Added by Acts 1987, 70th Leg., ch. 862, Sec. 6, eff. Aug. 31, 1987.|
TX Govt Code § 321.0133 (2021)
2021 Texas Statutes|Government Code|Title 3 - Legislative Branch|Subtitle C - Legislative Agencies and Oversight Committees|Chapter 321 - State Auditor|Section 321.0133. Economy and Efficiency Audit

Sec. 321.0133.  ECONOMY AND EFFICIENCY AUDIT.  An economy and efficiency audit is an audit to determine:(1)  whether the audited entity is managing or utilizing its resources, including state funds, personnel, property, equipment, and space, in an economical and efficient manner;(2)  causes of inefficiencies or uneconomical practices, including inadequacies in management information systems, internal and administrative procedures, organizational structure, use of resources, allocation of personnel, purchasing, policies, and equipment;  and(3)  whether financial, program, and statistical reports of the audited entity contain useful data and are fairly presented.|Added by Acts 1987, 70th Leg., ch. 862, Sec. 6, eff. Aug. 31, 1987.|
TX Govt Code § 321.0134 (2021)
2021 Texas Statutes|Government Code|Title 3 - Legislative Branch|Subtitle C - Legislative Agencies and Oversight Committees|Chapter 321 - State Auditor|Section 321.0134. Effectiveness Audit

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.|
TX Govt Code § 321.0135 (2021)
2021 Texas Statutes|Government Code|Title 3 - Legislative Branch|Subtitle C - Legislative Agencies and Oversight Committees|Chapter 321 - State Auditor|Section 321.0135. Special Audit

Sec. 321.0135.  SPECIAL AUDIT.  A special audit is a financial audit of limited scope.|Added by Acts 1987, 70th Leg., ch. 862, Sec. 6, eff. Aug. 31, 1987.|
TX Govt Code § 321.0136 (2021)
2021 Texas Statutes|Government Code|Title 3 - Legislative Branch|Subtitle C - Legislative Agencies and Oversight Committees|Chapter 321 - State Auditor|Section 321.0136. Investigation

Sec. 321.0136.  INVESTIGATION.  An investigation is an inquiry into specified acts or allegations of impropriety, malfeasance, or nonfeasance in the obligation, expenditure, receipt, or use of state funds, or into specified financial transactions or practices that may involve such impropriety, malfeasance, or nonfeasance.|Added by Acts 1987, 70th Leg., ch. 862, Sec. 6, eff. Aug. 31, 1987.|
TX Govt Code § 321.0137 (2021)
2021 Texas Statutes|Government Code|Title 3 - Legislative Branch|Subtitle C - Legislative Agencies and Oversight Committees|Chapter 321 - State Auditor|Section 321.0137. Independent Audit of Junior College District

Sec. 321.0137.  INDEPENDENT AUDIT OF JUNIOR COLLEGE DISTRICT.  (a)  At a reasonable time in advance of an independent audit of a junior college district, the state auditor shall provide the presiding officer of the district's governing body and the chief executive officer of the district with written information relating to the procedures for and scope of the audit.  The state auditor shall include in the materials information describing:(1)  how the appropriate representatives of the district may participate in the audit planning process;  and(2)  how the district may request information or assistance in preparing for the audit from the state auditor.(b)  The state auditor shall seek the recommendations of the Texas Higher Education Coordinating Board in preparing materials to be provided under Subsection (a).|Added by Acts 1997, 75th Leg., ch. 978, Sec. 2, eff. Sept. 1, 1997.|
TX Govt Code § 321.014 (2021)
2021 Texas Statutes|Government Code|Title 3 - Legislative Branch|Subtitle C - Legislative Agencies and Oversight Committees|Chapter 321 - State Auditor|Section 321.014. Audit Reports

Sec. 321.014.  AUDIT REPORTS.  (a)  The State Auditor shall prepare a written report for each audit conducted by the State Auditor.(b)  The written report must include comments about internal controls, compliance with state or federal laws, and recommendations for improving financial operations or program effectiveness, as applicable.  The report must also include an opinion on fair presentation of financial statements if the State Auditor considers an opinion to be necessary.(c)  The State Auditor shall submit each report to the committee prior to publication.  The State Auditor shall file a copy of each report prepared under this section with:(1)  the governor;(2)  the lieutenant governor;(3)  the speaker of the house of representatives;(4)  the secretary of state;(5)  the Legislative Reference Library;(6)  each member of the governing body and the administrative head of each entity that is the subject of the report;  and(7)  members of the legislature on a committee with oversight responsibility for the entity or program that is the subject of the report.(d)  The State Auditor shall maintain a complete file containing:(1)  copies of each audit report;  and(2)  audit work papers and other evidence relating to the work of the State Auditor.(e)  The State Auditor shall maintain the files required by Subsection (d) for at least eight years after the date on which the information is filed.(f)  Each audited department or entity shall report on the manner in which the department or entity has addressed the findings and recommendations that are included in a report prepared by the state auditor under this section.  The state auditor shall prescribe the form and schedule for a report by the department or entity under this subsection.(g)  If a department or entity does not agree with a recommendation contained in the state auditor's report, the department or entity shall file a report with the State Auditor and the persons specified by Subsection (c).  The report must:(1)  identify the recommendation with which the department or entity did not agree;(2)  state the reason the department or entity did not agree with the recommendation;  and(3)  state whether the department or entity intends to implement the recommendation.(h)  Repealed by Acts 1989, 71st Leg., ch. 2, Sec. 9.02, eff. Aug. 28, 1989.|Acts 1985, 69th Leg., ch. 479, Sec. 1, eff. Sept. 1, 1985.  Amended by Acts 1987, 70th Leg., ch. 167, Sec. 2.09(a), eff. Sept. 1, 1987;  Acts 1987, 70th Leg., ch. 862, Sec. 7, eff. Aug. 31, 1987;  Acts 1989, 71st Leg., ch. 2, Sec. 9.02, eff. Aug. 28, 1989;  Acts 1991, 72nd Leg., ch. 599, Sec. 30, eff. Sept. 1, 1991;  Acts 1997, 75th Leg., ch. 1122, Sec. 4, eff. Sept. 1, 1997;  Acts 1999, 76th Leg., ch. 1499, Sec. 1.05, eff. Sept. 1, 1999;  Acts 2003, 78th Leg., ch. 785, Sec. 5, eff. Sept. 1, 2003.|
TX Govt Code § 321.016 (2021)
2021 Texas Statutes|Government Code|Title 3 - Legislative Branch|Subtitle C - Legislative Agencies and Oversight Committees|Chapter 321 - State Auditor|Section 321.016. Improper Practices and Illegal Transactions

Sec. 321.016.  IMPROPER PRACTICES AND ILLEGAL TRANSACTIONS.  (a)  If in the course of an audit the State Auditor finds evidence of improper practices of financial administration, inadequate fiscal records, uneconomical use of resources, or ineffective program performance, the State Auditor, after consulting with the head of the agency, shall immediately report the evidence to the governor, the committee, and the administrative head and the chairman of the governing body of the affected department.(b)  If in the course of an audit the State Auditor finds evidence of an illegal transaction, the State Auditor, after consulting with the head of the agency, shall immediately report the transaction to the governor, the committee, and the appropriate legal authority.(c)  Immediately after the committee receives a report from the State Auditor alleging improper practices of financial administration, uneconomical use of resources, or ineffective program performance, the committee shall review the report and shall consult with and may hold hearings with the administrative head and the chairman of the governing body of the affected department regarding the report.(d)  If the administrative head or the governing body of the affected department refuses to make the changes recommended by the committee at the hearing or provide any additional information or reports requested, the committee shall report the refusal to the legislature.|Acts 1985, 69th Leg., ch. 479, Sec. 1, eff. Sept. 1, 1985.  Amended by Acts 1987, 70th Leg., ch. 862, Sec. 9, eff. Aug. 31, 1987.|
TX Govt Code § 321.0161 (2021)
2021 Texas Statutes|Government Code|Title 3 - Legislative Branch|Subtitle C - Legislative Agencies and Oversight Committees|Chapter 321 - State Auditor|Section 321.0161. Gross Mismanagement; Expanding Scope of Audit

Sec. 321.0161.  GROSS MISMANAGEMENT; EXPANDING SCOPE OF AUDIT. If in the course of an audit of a state agency or institution the State Auditor finds evidence of gross mismanagement or grossly improper management oversight practices, the State Auditor, after consulting with the head of the agency or institution, shall as soon as is practicable expand the scope of the audit into other aspects of the operations of the agency or institution to determine whether similar problems exist elsewhere.|Added by Acts 2007, 80th Leg., R.S., Ch. 758 (H.B. 3290), Sec. 1, eff. September 1, 2007.|
TX Govt Code § 321.017 (2021)
2021 Texas Statutes|Government Code|Title 3 - Legislative Branch|Subtitle C - Legislative Agencies and Oversight Committees|Chapter 321 - State Auditor|Section 321.017. Review and Oversight of Funds and Accounts Receiving Court Costs

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.|
TX Govt Code § 321.018 (2021)
2021 Texas Statutes|Government Code|Title 3 - Legislative Branch|Subtitle C - Legislative Agencies and Oversight Committees|Chapter 321 - State Auditor|Section 321.018. Subpoenas

Sec. 321.018.  SUBPOENAS.  (a)  At the request of the State Auditor or on its own motion, the committee may subpoena witnesses or any books, records, or other documents reasonably necessary to conduct an examination under this chapter.(b)  Each subpoena must be signed by either of the joint chairs of the committee or the secretary of the committee.(c)  On the request of either of the joint chairs of the committee or the secretary of the committee, the sergeant at arms or an assistant sergeant at arms of either house of the legislature or any peace officer shall serve the subpoena in the manner prescribed for service of a district court subpoena.(d)  If the person to whom a subpoena is directed fails to comply, the committee may bring suit in district court to enforce the subpoena.  If the court determines that good cause exists for the issuance of the subpoena, the court shall order compliance.  The court may modify the requirements of a subpoena that the court determines are unreasonable.  Failure to comply with the order of the district court is punishable as contempt.(e)  The committee may provide for the compensation of subpoenaed witnesses.  The amount of compensation may not exceed the amount paid to a witness subpoenaed by a district court in a civil proceeding.|Acts 1985, 69th Leg., ch. 479, Sec. 1, eff. Sept. 1, 1985.  Amended by Acts 2003, 78th Leg., 3rd C.S., ch. 3, Sec. 6.02, eff. Jan. 11, 2004.|
TX Govt Code § 321.019 (2021)
2021 Texas Statutes|Government Code|Title 3 - Legislative Branch|Subtitle C - Legislative Agencies and Oversight Committees|Chapter 321 - State Auditor|Section 321.019. Interference With Audit or Investigation

Sec. 321.019.  INTERFERENCE WITH AUDIT OR INVESTIGATION.  (a)  An officer or employee of this state or of an entity subject to audit or investigation by the state auditor commits an offense if the officer or employee:(1)  refuses to immediately permit the State Auditor to examine or have access to the books, accounts, reports, vouchers, papers, documents, or electronic data to which the State Auditor is entitled under Section 321.013(e) or other law, or to the cash drawer, or cash from the officer's or employee's department;(2)  interferes with an examination by the State Auditor;  or(3)  refuses to make a report required by this chapter.(b)  An offense under this section is a Class A misdemeanor.|Acts 1985, 69th Leg., ch. 479, Sec. 1, eff. Sept. 1, 1985.  Amended by Acts 1987, 70th Leg., ch. 862, Sec. 10, eff. Aug. 31, 1987;  Acts 1997, 75th Leg., ch. 1122, Sec. 5, eff. Sept. 1, 1997.|
TX Govt Code § 321.020 (2021)
2021 Texas Statutes|Government Code|Title 3 - Legislative Branch|Subtitle C - Legislative Agencies and Oversight Committees|Chapter 321 - State Auditor|Section 321.020. Coordination of Certain Audits

Sec. 321.020.  COORDINATION OF CERTAIN AUDITS.  (a)  Notwithstanding any other law, a state agency, or a corporation that is dedicated to the benefit of a state agency and that meets the criteria specified by Section B, Article 2.23B, Texas Non-Profit Corporation Act (Article 1396-2.23B, Vernon's Texas Civil Statutes), may employ a private auditor to audit the state agency or corporation only if:(1)  the agency or corporation is authorized to contract with a private auditor through a delegation of authority from the state auditor;(2)  the scope of the proposed audit has been submitted to the state auditor for review and comment; and(3)  the services of the private auditor are procured through a competitive selection process in a manner allowed by law.(b)  At the joint direction of the lieutenant governor and the speaker of the house of representatives, the state auditor shall provide contract management services to the agency or corporation for an audit described by this section.|Added by Acts 1997, 75th Leg., ch. 1122, Sec. 6, eff. Sept. 1, 1997.Amended by: Acts 2005, 79th Leg., Ch. 1012 (H.B. 905), Sec. 1, eff. June 18, 2005.|
TX Govt Code § 321.021 (2021)
2021 Texas Statutes|Government Code|Title 3 - Legislative Branch|Subtitle C - Legislative Agencies and Oversight Committees|Chapter 321 - State Auditor|Section 321.021. Gifts and Grants

Sec. 321.021.  GIFTS AND GRANTS.  (a)  The legislative audit committee may accept gifts, grants, and donations from any organization described in Section 501(c)(3) of the Internal Revenue Code for the purpose of funding any activity under this chapter.(b)  All gifts, grants, and donations must be accepted in an open meeting by a majority of the voting members of the legislative audit committee and reported in the public record of the committee with the name of the donor and purpose of the gift, grant, or donation.|Added by Acts 1987, 70th Leg., ch. 617, Sec. 2, eff. Sept. 1, 1987.|
TX Govt Code § 321.022 (2021)
2021 Texas Statutes|Government Code|Title 3 - Legislative Branch|Subtitle C - Legislative Agencies and Oversight Committees|Chapter 321 - State Auditor|Section 321.022. Coordination of Investigations

Sec. 321.022.  COORDINATION OF INVESTIGATIONS.  (a)  If the administrative head of a department or entity that is subject to audit by the state auditor has reasonable cause to believe that money received from the state by the department or entity or by a client or contractor of the department or entity may have been lost, misappropriated, or misused, or that other fraudulent or unlawful conduct has occurred in relation to the operation of the department or entity, the administrative head shall report the reason and basis for the belief to the state auditor.  The state auditor may investigate the report or may monitor any investigation conducted by the department or entity.(b)  The state auditor, in consultation with state agencies and institutions, shall prescribe the form, content, and timing of a report required by this section.(c)  All records of a communication by or to the state auditor relating to a report to the state auditor under Subsection (a) are audit working papers of the state auditor.|Added by Acts 1997, 75th Leg., ch. 1122, Sec. 7, eff. Sept. 1, 1997.|
TX Govt Code § 321.023 (2021)
2021 Texas Statutes|Government Code|Title 3 - Legislative Branch|Subtitle C - Legislative Agencies and Oversight Committees|Chapter 321 - State Auditor|Section 321.023. Seal

Sec. 321.023.  SEAL.  The state auditor shall obtain a seal with "State Auditor, State of Texas" engraved around the margin and a five-pointed star in the center to be used to authenticate official documents issued by the state auditor.|Added by Acts 1989, 71st Leg., ch. 584, Sec. 122, eff. Sept. 1, 1989.|
TX Govt Code § 322.001 (2021)
2021 Texas Statutes|Government Code|Title 3 - Legislative Branch|Subtitle C - Legislative Agencies and Oversight Committees|Chapter 322 - Legislative Budget Board|Section 322.001. Membership

Sec. 322.001.  MEMBERSHIP.  (a)  The Legislative Budget Board consists of:(1)  the lieutenant governor;(2)  the speaker of the house of representatives;(3)  the chairman of the senate finance committee;(4)  the chairman of the house appropriations committee;(5)  the chairman of the house ways and means committee;(6)  three members of the senate appointed by the lieutenant governor;  and(7)  two other members of the house appointed by the speaker.(b)  The lieutenant governor and the speaker are joint chairs of the board.|Acts 1985, 69th Leg., ch. 479, Sec. 1, eff. Sept. 1, 1985.  Amended by Acts 2003, 78th Leg., ch. 1328, Sec. 5, eff. June 21, 2003;  Acts 2003, 78th Leg., 3rd C.S., ch. 3, Sec. 6.03, eff. Jan. 11, 2004.|
TX Govt Code § 322.004 (2021)
2021 Texas Statutes|Government Code|Title 3 - Legislative Branch|Subtitle C - Legislative Agencies and Oversight Committees|Chapter 322 - Legislative Budget Board|Section 322.004. Director

Sec. 322.004.  DIRECTOR.  (a)  The board shall appoint a director to serve at the pleasure of the board.  The director is accountable only to the board.(b)  The director may make recommendations and, when the board specifically requests, shall make recommendations on a matter before the board relating to a function or duty of any state institution, department, agency, officer, or employee.(c)  The director may not vote on a question or issue before the board.(d)  The board shall set the salary of the director.|Acts 1985, 69th Leg., ch. 479, Sec. 1, eff. Sept. 1, 1985.|
TX Govt Code § 322.005 (2021)
2021 Texas Statutes|Government Code|Title 3 - Legislative Branch|Subtitle C - Legislative Agencies and Oversight Committees|Chapter 322 - Legislative Budget Board|Section 322.005. Personnel

Sec. 322.005.  PERSONNEL.  (a)  The director may employ personnel as necessary to perform the functions of the board.(b)  The director shall set the salaries of the personnel employed by the director.|Acts 1985, 69th Leg., ch. 479, Sec. 1, eff. Sept. 1, 1985.Amended by: Acts 2005, 79th Leg., Ch. 741 (H.B. 2753), Sec. 4, eff. June 17, 2005.|
TX Govt Code § 322.007 (2021)
2021 Texas Statutes|Government Code|Title 3 - Legislative Branch|Subtitle C - Legislative Agencies and Oversight Committees|Chapter 322 - Legislative Budget Board|Section 322.007. Estimates and Reports

Sec. 322.007.  ESTIMATES AND REPORTS.  (a)  Each institution, department, agency, officer, employee, or agent of the state shall submit any estimate or report relating to appropriations requested by the board or under the board's direction.(b)  Each estimate or report shall be submitted at a time set by the board and in the manner and form prescribed by board rules.(c)  An estimate or report required under this section is in addition to an estimate or report required by other law, including those estimates or reports relating to appropriations required by Chapter 401.|Acts 1985, 69th Leg., ch. 479, Sec. 1, eff. Sept. 1, 1985.  Amended by Acts 1995, 74th Leg., ch. 76, Sec. 5.95(10), eff. Sept. 1, 1995.|
TX Govt Code § 322.008 (2021)
2021 Texas Statutes|Government Code|Title 3 - Legislative Branch|Subtitle C - Legislative Agencies and Oversight Committees|Chapter 322 - Legislative Budget Board|Section 322.008. Appropriations Bill

Sec. 322.008.  APPROPRIATIONS BILL.  (a)  The director, under the direction of the board, shall prepare the general appropriations bill for introduction at each regular legislative session.(b)  Repealed by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 4.001(b), eff. September 1, 2019.(c)  Not later than the fifth day after a regular legislative session convenes, the director shall transmit a copy of the budget of estimated appropriations prepared by the director to the governor and each member of the legislature.(d)  Not later than the seventh day after a regular legislative session convenes, the director shall transmit a copy of the general appropriations bill to the governor and each member of the legislature.|Acts 1985, 69th Leg., ch. 479, Sec. 1, eff. Sept. 1, 1985.  Amended by Acts 1990, 71st Leg., 6th C.S., ch. 1, Sec. 1.19, eff. Sept. 1, 1990;  Acts 1997, 75th Leg., ch. 165, Sec. 6.12, eff. Sept. 1, 1997;  Acts 1997, 75th Leg., ch. 1071, Sec. 26, eff. Sept. 1, 1997.Amended by: Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 4.001(b), eff. September 1, 2019.|