Section 531.1025 - [Repealed Effective 4/1/2025] Performance Audits and Coordination of Audit Activities(a) Notwithstanding any other law, the commission's office of inspector general may conduct a performance audit of any program or project administered or agreement entered into by the commission or a health and human services agency, including an audit related to: (1) contracting procedures of the commission or a health and human services agency; or(2) the performance of the commission or a health and human services agency.(b) In addition to the coordination required by Section 531.102(w), the office shall coordinate the office's other audit activities with those of the commission, including the development of audit plans, the performance of risk assessments, and the reporting of findings, to minimize the duplication of audit activities. In coordinating audit activities with the commission under this subsection, the office shall: (1) seek input from the commission and consider previous audits conducted by the commission for purposes of determining whether to conduct a performance audit; and(2) request the results of an audit conducted by the commission if those results could inform the office's risk assessment when determining whether to conduct, or the scope of, a performance audit.(c) The commission's office of inspector general shall conduct performance audits and require financial audits to be conducted of each local behavioral health authority designated under Section 533.0356, Health and Safety Code, and local mental health authority, as defined by Section 531.002, Health and Safety Code. The office shall: (1) establish a performance audit schedule that ensures the office audits each authority described by this subsection at least once every five years; (2) establish a financial audit schedule that ensures each authority described by this subsection: (A) undergoes a financial audit conducted by an independent auditor at least once every three years; and (B) submits to the office the results of the financial audit; and (3) require additional audits to be conducted as necessary based on adverse findings in a previous audit or as requested by the commission. Tex. Gov't. Code § 531.1025
Repealed without reference to the 2023 amendment of this section by Acts 2023, Texas Acts of the 88th Leg.- Regular Session, ch. 769,Sec. 3.01, eff. 4/1/2025.Amended by Acts 2023, Texas Acts of the 88th Leg.- Regular Session, ch. 1035,Sec. 5, eff. 9/1/2023.Added by Acts 2015, Texas Acts of the 84th Leg. - Regular Session, ch. 945,Sec. 11, eff. 9/1/2015.