reglab/housing_qa huggingface dataset:
TX Govt Code § 2102.003 (2021)
2021 Texas Statutes|Government Code|Title 10 - General Government|Subtitle C - State Accounting, Fiscal Management, and Productivity|Chapter 2102 - Internal Auditing|Section 2102.003. Definitions

Sec. 2102.003.  DEFINITIONS.  In this chapter:(1)  "Administrator" means the executive head of a state agency.(2)  "Assurance services" means an examination of evidence for the purpose of providing an independent assessment of risk management, control, or governance processes for an organization.  Assurance services include audits as defined in this section.(3)  "Audit" means:(A)  a financial audit described by Section 321.0131;(B)  a compliance audit described by Section 321.0132;(C)  an economy and efficiency audit described by Section 321.0133;(D)  an effectiveness audit described by Section 321.0134;  or(E)  an investigation described by Section 321.0136.(4)  "Consulting services" means advisory and related client service activities, the nature and scope of which are agreed upon with the client and are intended to add value and improve an organization's operations.  Consulting services include counsel, advice, facilitation, and training.(5)  "State agency" means a department, board, bureau, institution, commission, or other agency in the executive branch of state government.|Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.  Amended by Acts 1997, 75th Leg., ch. 1122, Sec. 11, eff. Sept. 1, 1997;  Acts 2003, 78th Leg., ch. 380, Sec. 2, eff. Sept. 1, 2003.|
TX Govt Code § 2102.004 (2021)
2021 Texas Statutes|Government Code|Title 10 - General Government|Subtitle C - State Accounting, Fiscal Management, and Productivity|Chapter 2102 - Internal Auditing|Section 2102.004. Applicability

Sec. 2102.004.  APPLICABILITY.  (a)  Sections 2102.005-2102.012 apply only to a state agency that:(1)  has an annual operating budget that exceeds $10 million;(2)  has more than 100 full-time equivalent employees as authorized by the General Appropriations Act;  or(3)  receives and processes more than $10 million in cash in a fiscal year.(b)  Sections 2102.013 and 2102.014 apply to each state agency that receives an appropriation and that is not described by Subsection (a).|Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.  Amended by Acts 2001, 77th Leg., ch. 804, Sec. 1, eff. Sept. 1, 2001;  Acts 2003, 78th Leg., ch. 291, Sec. 1, eff. June 18, 2003.|
TX Govt Code § 2102.005 (2021)
2021 Texas Statutes|Government Code|Title 10 - General Government|Subtitle C - State Accounting, Fiscal Management, and Productivity|Chapter 2102 - Internal Auditing|Section 2102.005. Internal Auditing Required

Sec. 2102.005.  INTERNAL AUDITING REQUIRED.  (a)  A state agency shall conduct a program of internal auditing that includes:(1)  an annual audit plan that is prepared using risk assessment techniques and that identifies the individual audits to be conducted during the year; and(2)  periodic audits of the agency's major systems and controls, including:(A)  accounting systems and controls;(B)  administrative systems and controls; and(C)  electronic data processing systems and controls.(b)  In conducting the internal auditing program under Subsection (a), a state agency shall consider methods for ensuring compliance with contract processes and controls and for monitoring agency contracts.|Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.  Amended by Acts 1997, 75th Leg., ch. 1122, Sec. 12, eff. Sept. 1, 1997.Amended by: Acts 2019, 86th Leg., R.S., Ch. 953 (S.B. 65), Sec. 14, eff. September 1, 2019.|
TX Govt Code § 2102.006 (2021)
2021 Texas Statutes|Government Code|Title 10 - General Government|Subtitle C - State Accounting, Fiscal Management, and Productivity|Chapter 2102 - Internal Auditing|Section 2102.006. Internal Auditor; Staff

Sec. 2102.006.  INTERNAL AUDITOR;  STAFF.  (a)  The governing board of a state agency or the administrator of a state agency that does not have a governing board shall appoint an internal auditor.(b)  An internal auditor must:(1)  be a certified public accountant or a certified internal auditor;  and(2)  have at least three years of auditing experience.(c)  The state agency shall employ additional professional and support staff the administrator determines necessary to implement an effective program of internal auditing.(d)  The governing board of a state agency, or the administrator of a state agency if the state agency does not have a governing board, shall periodically review the resources dedicated to the internal audit program and determine if adequate resources exist to ensure that risks identified in the annual risk assessment are adequately covered within a reasonable time frame.|Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.  Amended by Acts 2001, 77th Leg., ch. 804, Sec. 2, eff. Sept. 1, 2001;  Acts 2003, 78th Leg., ch. 380, Sec. 3, eff. Sept. 1, 2003.|
TX Govt Code § 2102.007 (2021)
2021 Texas Statutes|Government Code|Title 10 - General Government|Subtitle C - State Accounting, Fiscal Management, and Productivity|Chapter 2102 - Internal Auditing|Section 2102.007. Duties of Internal Auditor

Sec. 2102.007.  DUTIES OF INTERNAL AUDITOR.  (a)  The internal auditor shall:(1)  report directly to the state agency's governing board or the administrator of the state agency if the state agency does not have a governing board;(2)  develop an annual audit plan;(3)  conduct audits as specified in the audit plan and document deviations;(4)  prepare audit reports;(5)  conduct quality assurance reviews in accordance with professional standards as provided by Section 2102.011 and periodically take part in a comprehensive external peer review;  and(6)  conduct economy and efficiency audits and program results audits as directed by the state agency's governing board or the administrator of the state agency if the state agency does not have a governing board.(b)  The program of internal auditing conducted by a state agency must provide for the auditor to:(1)  have access to the administrator;  and(2)  be free of all operational and management responsibilities that would impair the auditor's ability to review independently all aspects of the state agency's operation.|Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.  Amended by Acts 2001, 77th Leg., ch. 804, Sec. 3, eff. Sept. 1, 2001.|
TX Govt Code § 2102.008 (2021)
2021 Texas Statutes|Government Code|Title 10 - General Government|Subtitle C - State Accounting, Fiscal Management, and Productivity|Chapter 2102 - Internal Auditing|Section 2102.008. Approval of Audit Plan and Audit Report

Sec. 2102.008.  APPROVAL OF AUDIT PLAN AND AUDIT REPORT.  The annual audit plan developed by the internal auditor must be approved by the state agency's governing board or by the administrator of a state agency if the state agency does not have a governing board.  Audit reports must be reviewed by the state agency's governing board and the administrator.|Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.  Amended by Acts 2001, 77th Leg., ch. 804, Sec. 4, eff. Sept. 1, 2001.|
TX Govt Code § 2102.009 (2021)
2021 Texas Statutes|Government Code|Title 10 - General Government|Subtitle C - State Accounting, Fiscal Management, and Productivity|Chapter 2102 - Internal Auditing|Section 2102.009. Annual Report

Sec. 2102.009.  ANNUAL REPORT.  The internal auditor shall prepare an annual report and submit the report before November 1 of each year to the governor, the Legislative Budget Board, the state auditor, the state agency's governing board, and the administrator.  The state auditor shall prescribe the form and content of the report, subject to the approval of the legislative audit committee.|Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.  Amended by Acts 1997, 75th Leg., ch. 1122, Sec. 13, eff. Sept. 1, 1997.Amended by: Acts 2019, 86th Leg., R.S., Ch. 573 (S.B. 241), Sec. 1.18, eff. September 1, 2019.|
TX Govt Code § 2102.0091 (2021)
2021 Texas Statutes|Government Code|Title 10 - General Government|Subtitle C - State Accounting, Fiscal Management, and Productivity|Chapter 2102 - Internal Auditing|Section 2102.0091. Reports of Periodic Audits

Sec. 2102.0091.  REPORTS OF PERIODIC AUDITS.  (a)  A state agency shall file with the division of the governor's office responsible for budget and policy, the state auditor, and the Legislative Budget Board a copy of each report submitted to the state agency's governing board or the administrator of the state agency if the state agency does not have a governing board by the agency's internal auditor.(b)  Each report shall be filed not later than the 30th day after the date the report is submitted to the state agency's governing board or the administrator of the state agency if the state agency does not have a governing board.(c)  In addition to the requirements of Subsection (a), a state agency shall file with the division of the governor's office responsible for budget and policy, the state auditor, and the Legislative Budget Board any action plan or other response issued by the state agency's governing board or the administrator of the state agency if the state agency does not have a governing board in response to the report of the state agency's internal auditor.(d)  If the state agency does not file the report as required by this section, the Legislative Budget Board or the division of the governor's office responsible for budget and policy may take appropriate action to compel the filing of the report.|Added by Acts 1999, 76th Leg., ch. 281, Sec. 7, eff. Sept. 1, 1999.  Amended by Acts 2001, 77th Leg., ch. 804, Sec. 4, eff. Sept. 1, 2001.Amended by: Acts 2013, 83rd Leg., R.S., Ch. 1312 (S.B. 59), Sec. 50, eff. September 1, 2013.Acts 2019, 86th Leg., R.S., Ch. 573 (S.B. 241), Sec. 1.19, eff. September 1, 2019.|
TX Govt Code § 2102.010 (2021)
2021 Texas Statutes|Government Code|Title 10 - General Government|Subtitle C - State Accounting, Fiscal Management, and Productivity|Chapter 2102 - Internal Auditing|Section 2102.010. Consultations

Sec. 2102.010.  CONSULTATIONS.  An internal auditor may consult the state agency's governing board or the administrator of the state agency if the state agency does not have a governing board, the governor's office, the state auditor, and legislative agencies or committees about matters affecting duties or responsibilities under this chapter.|Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.  Amended by Acts 2001, 77th Leg., ch. 804, Sec. 4, eff. Sept. 1, 2001.|
TX Govt Code § 2102.011 (2021)
2021 Texas Statutes|Government Code|Title 10 - General Government|Subtitle C - State Accounting, Fiscal Management, and Productivity|Chapter 2102 - Internal Auditing|Section 2102.011. Internal Audit Standards

Sec. 2102.011.  INTERNAL AUDIT STANDARDS.  The internal audit program shall conform to the Standards for the Professional Practice of Internal Auditing, the Code of Ethics contained in the Professional Practices Framework as promulgated by the Institute of Internal Auditors, and generally accepted government auditing standards.|Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.  Amended by Acts 2003, 78th Leg., ch. 380, Sec. 4, eff. Sept. 1, 2003.|
TX Govt Code § 2102.012 (2021)
2021 Texas Statutes|Government Code|Title 10 - General Government|Subtitle C - State Accounting, Fiscal Management, and Productivity|Chapter 2102 - Internal Auditing|Section 2102.012. Professional Development

Sec. 2102.012.  PROFESSIONAL DEVELOPMENT.  (a)  Subject to approval by the legislative audit committee, the state auditor may make available and coordinate a program of training and technical assistance to ensure that state agency internal auditors have access to current information about internal audit techniques, policies, and procedures and to provide general technical and audit assistance to agency internal auditors on request.(b)  The state auditor is entitled to reimbursement for costs associated with providing the services under the terms of interagency cooperation contracts negotiated between the state auditor and each agency.  The costs may not exceed those allowed by the General Appropriations Act.  Work performed under this section by the state auditor is subject to approval by the legislative audit committee for inclusion in the audit plan under Section 321.013(c).|Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.  Amended by Acts 2003, 78th Leg., ch. 785, Sec. 33, eff. Sept. 1, 2003.|
TX Govt Code § 2102.013 (2021)
2021 Texas Statutes|Government Code|Title 10 - General Government|Subtitle C - State Accounting, Fiscal Management, and Productivity|Chapter 2102 - Internal Auditing|Section 2102.013. Annual Risk Assessment; Report

Sec. 2102.013.  ANNUAL RISK ASSESSMENT;  REPORT.  (a)  A state agency described by Section 2102.004(b) shall conduct each year a formal risk assessment consisting of an executive management review of agency functions, activities, and processes.(b)  The risk assessment must:(1)  evaluate the probability of occurrence and the likely effect of financial, managerial, and compliance risks and of risks related to the use of information technology;  and(2)  rank risks according to the probability of occurrence and likely effect of the risks evaluated.(c)  The state agency shall submit the written risk assessment to the state auditor in the form and at the time prescribed by the state auditor.|Added by Acts 2003, 78th Leg., ch. 291, Sec. 2, eff. June 18, 2003.|
TX Govt Code § 2102.014 (2021)
2021 Texas Statutes|Government Code|Title 10 - General Government|Subtitle C - State Accounting, Fiscal Management, and Productivity|Chapter 2102 - Internal Auditing|Section 2102.014. Evaluation of Risk Assessment Reports; Audits

Sec. 2102.014.  EVALUATION OF RISK ASSESSMENT REPORTS;  AUDITS.  (a)  Based on risk assessment and subject to the legislative audit committee's approval of including the work described by this subsection in the audit plan under Section 321.013(c), the state auditor shall:(1)  evaluate each report submitted under Section 2102.013;(2)  identify agencies with significant financial, managerial, or compliance risk or significant risk related to the use of information technology;  and(3)  recommend to the governor that the identified agencies obtain an audit to address the significant risks identified by the state auditor.(b)  The governor may order an agency identified under this section to:(1)  obtain an audit under governmental auditing standards;(2)  submit reports and corrective action plans as prescribed by Section 2102.0091;  and(3)  report to the state auditor the status of the agency's implementation of audit recommendations in the form and addressing issues as prescribed by the state auditor.(c)  The governor may provide funds to agencies as necessary to pay the costs of audits ordered under this section from any funds appropriated to the governor for this purpose.|Added by Acts 2003, 78th Leg., ch. 291, Sec. 2, eff. June 18, 2003.|
TX Govt Code § 2102.015 (2021)
2021 Texas Statutes|Government Code|Title 10 - General Government|Subtitle C - State Accounting, Fiscal Management, and Productivity|Chapter 2102 - Internal Auditing|Section 2102.015. Publication of Audit Plan and Annual Report on Internet

Sec. 2102.015.  PUBLICATION OF AUDIT PLAN AND ANNUAL REPORT ON INTERNET.  (a)  Notwithstanding Section 2102.003, in this section, "state agency" means a board, commission, department, institute, office, or other agency in the executive branch of state government that is created by the constitution or a statute of this state, including an institution of higher education as defined by Section 61.003, Education Code.(b)  Subject to Subsection (c), at the time and in the manner provided by the state auditor, a state agency shall post on the agency's Internet website:(1)  the agency's internal audit plan approved as provided by Section 2102.008; and(2)  the agency's annual report required under Section 2102.009.(c)  A state agency is not required to post information contained in the agency's internal audit plan or annual report if the information is excepted from public disclosure under Chapter 552.(d)  A state agency shall update the posting required under this section at the time and in the manner provided by the state auditor to include a detailed summary of the weaknesses, deficiencies, wrongdoings, or other concerns, if any, raised by the audit plan or annual report.(e)  A state agency shall update the posting required under this section to include a summary of the action taken by the agency to address the concerns, if any, that are raised by the audit plan or annual report.|Added by Acts 2013, 83rd Leg., R.S., Ch. 840 (H.B. 16), Sec. 1, eff. June 14, 2013.|
TX Govt Code § 2106.001 (2021)
2021 Texas Statutes|Government Code|Title 10 - General Government|Subtitle C - State Accounting, Fiscal Management, and Productivity|Chapter 2106 - Indirect Cost Recovery Program|Section 2106.001. Definitions

Sec. 2106.001.  DEFINITIONS.  In this chapter:(1)  "Federally reimbursable indirect cost" means a cost, as defined by Office of Management and Budget Circular No. A-87 or a subsequent revision of or successor to that circular, that is:(A)  incurred by a state agency in support of a federally funded program, other than a research program funded by a federal grant at an institution of higher education;  and(B)  eligible for reimbursement from the federal government.(2)  "Indirect cost" means the cost of administering a state or federally funded program and includes a cost of providing a statewide support service.  The term does not include the actual costs of the program.(3)  "State agency" means a department, board, commission, or other entity in the executive branch of state government that has statewide jurisdiction and administers a program to provide a service to the public or to regulate persons engaged in an occupation or activity.(4)  "Support service" includes accounting, auditing, budgeting, centralized purchasing, and legal services.|Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.|
TX Govt Code § 2106.002 (2021)
2021 Texas Statutes|Government Code|Title 10 - General Government|Subtitle C - State Accounting, Fiscal Management, and Productivity|Chapter 2106 - Indirect Cost Recovery Program|Section 2106.002. Statewide Cost Allocation Plan

Sec. 2106.002.  STATEWIDE COST ALLOCATION PLAN.  (a)  The office of the governor shall prepare annually a statewide cost allocation plan.(b)  The plan must:(1)  identify the costs of providing statewide support services to each state agency;(2)  allocate to each state agency an appropriate portion of the total costs of statewide support services, including costs identified under Subdivision (1);(3)  identify, to the extent possible, the amount of federally reimbursable indirect costs in each allocated portion;  and(4)  develop and prescribe a billing procedure that ensures each state agency is billed for all costs allocated to the agency under Subdivision (2) for which the agency is not obligated to pay another state agency under other law.(c)  The office of the governor shall distribute a copy of the plan to each state agency.|Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.  Amended by Acts 2001, 77th Leg., ch. 419, Sec. 1, eff. Sept. 1, 2001.|
TX Govt Code § 2106.003 (2021)
2021 Texas Statutes|Government Code|Title 10 - General Government|Subtitle C - State Accounting, Fiscal Management, and Productivity|Chapter 2106 - Indirect Cost Recovery Program|Section 2106.003. Agency Indirect Cost Recovery Plan

Sec. 2106.003.  AGENCY INDIRECT COST RECOVERY PLAN.  (a)  A state agency that receives federal money or charges a fee for a service it provides shall prepare annually an indirect cost recovery plan.(b)  The plan must include proposals to recover the indirect costs of the agency's programs, including the portion of statewide support service costs allocated to the agency under the statewide cost allocation plan.(c)  A state agency that receives federal money shall also prepare a separate schedule indicating its federally reimbursable indirect costs.|Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.|
TX Govt Code § 2106.004 (2021)
2021 Texas Statutes|Government Code|Title 10 - General Government|Subtitle C - State Accounting, Fiscal Management, and Productivity|Chapter 2106 - Indirect Cost Recovery Program|Section 2106.004. Technical Assistance

Sec. 2106.004.  TECHNICAL ASSISTANCE.  The office of the governor shall provide to a state agency on request technical assistance for developing the agency's indirect cost recovery plan.|Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.|
TX Govt Code § 2106.005 (2021)
2021 Texas Statutes|Government Code|Title 10 - General Government|Subtitle C - State Accounting, Fiscal Management, and Productivity|Chapter 2106 - Indirect Cost Recovery Program|Section 2106.005. Agency Recovery of Indirect Costs

Sec. 2106.005.  AGENCY RECOVERY OF INDIRECT COSTS.  A state agency shall implement its indirect cost recovery plan by:(1)  applying for reimbursement for federally reimbursable indirect costs;  and(2)  when permitted by law, setting fees and billing rates at amounts sufficient to recover the indirect costs of the agency.|Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.|
TX Govt Code § 2106.006 (2021)
2021 Texas Statutes|Government Code|Title 10 - General Government|Subtitle C - State Accounting, Fiscal Management, and Productivity|Chapter 2106 - Indirect Cost Recovery Program|Section 2106.006. General Revenue Fund Reimbursement

Sec. 2106.006.  GENERAL REVENUE FUND REIMBURSEMENT.  (a)  Subject to Subsection (c), a state agency shall send to the comptroller for deposit to the credit of the general revenue fund:(1)  the amount of federal money received by the agency for federally reimbursable indirect costs to the extent that the indirect costs are statewide allocated costs for which the agency is billed under Section 2106.002(b);(2)  the amount the agency has received in fees:(A)  that in accordance with Section 2106.005(2) should be accounted for as payment for the cost of providing statewide support services to the agency;  and(B)  to the extent the agency is billed for those amounts under Section 2106.002(b);  and(3)  any remaining amounts still necessary to pay the amount billed under Section 2106.002(b).(b)  Subject to Subsection (c), to the extent the amount billed under Section 2106.002(b) is not totally paid under Subsections (a)(1) and (a)(2), the comptroller shall transfer to the general revenue fund the appropriate amount charged against items of appropriation in connection with which the remaining unpaid statewide allocated costs were incurred.(c)  The legislature may provide in the General Appropriations Act that payment of the amount billed under Section 2106.002(b) is waived to the extent payment would be made from a state agency's general revenue appropriation.(d)  A state agency shall send to the comptroller information the comptroller requires to transfer amounts under Subsection (b).(e)  The comptroller shall adopt rules necessary to prescribe:(1)  the timing and method of transfers under this section;  and(2)  the manner in which a state agency shall send to the comptroller information the comptroller requires to transfer amounts under Subsection (b).|Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.  Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 8.63, eff. Sept. 1, 1997;  Acts 2001, 77th Leg., ch. 419, Sec. 2, eff. Sept. 1, 2001.|