Restricted Expenditures — Contracts and Bids
Audit Services (Contracted)
- 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.
- Appropriated money
- Money appropriated by the Legislature through the General Appropriations Act (GAA) or other law. (Texas Government Code Section 2113.001(1))
- State agency
- A department, commission, board, office or other agency in the executive branch of state government.
- The Supreme Court, the Court of Criminal Appeals, another entity in the judicial branch of state government with statewide authority or a court of appeals.
- A university system or institution of higher education as defined by Texas Education Code Section 61.003, except a public junior college, which is excluded from the meaning of the term. (Texas Government Code Section 2151.002)
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).
- 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.