Contracts and Bids
Audit Services (Contracted)
State Agencies
Except as otherwise described in this section, a state agency may not use appropriated money to contract with a person to audit the financial records or accounts of the agency. Exceptions include:
- Contracts with the state auditor.
- Audits authorized by the:
- Texas Lottery Commission
- Texas Department of Housing and Community Affairs
- Texas Turnpike Division of the Texas Department of Transportation
A state agency may use appropriated money to finance a supplemental audit of payments received from the government of the United States, if the audit is required as a condition of receipt of the money and an amount for the audit is provided by the federal grant, allocation, aid or other payment.
Documentation Requirements [+]
- If a state agency submits a purchase voucher to pay for a supplemental audit required by the United States, the state agency must retain in its files supporting documentation on:
- The type of audit performed for the supplemental federal audit, and
- A statement declaring the audit was required by the U.S. and if federal funds were used.
Sources [+]
Texas Government Code, Section 2113.102(a)-(b), (d); Opinion of the Texas Attorney General NOS. MW-192 (1980), H-1063 (1977), M-1199 (1972).