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AUDIT

The Internal Audit Director shall prepare an annual report and submit it before November 1 of each year to the Governor, the LBB, the Sunset Advisory Commission, the state auditor, TSBVI Board and Superintendent.  Gov’t. Code 2102.009

The State Auditor's Office, in accordance with the state audit plan approved by the Legislative Audit Committee, may conduct financial audits, compliance audits and investigations, economy and efficiency audits, effectiveness audits, special audits, and investigations as defined by Government Code Chapter 321 and specified in the audit plan.  Gov’t. Code 321.013(f)

Other governmental entities with oversight responsibility may conduct audits as allowed by law or rule. 

TSBVI may employ a qualified private auditor only if the state auditor first delegates that authority and grants permission to contract after reviewing the scope of the proposed audit and selection of the private auditor is procured through a competitive selection process.  Gov’t. Code 321020

COOPERATING WITH HHSC AUDITORS AND FEDERAL REGULATORS

TSBVI staff will promptly cooperate with TSBVI’s Internal Auditor and coordinate efforts to respond and comply with outside auditors, inspectors and/or investigators from the Texas Health and Human Services Commission (HHSC) or federal regulatory agencies with oversight responsibilities.  [See Medicaid Administrative Claims Contract requirements.]

CONTRACTING FOR AUDITS

TSVBI may not use appropriated money to contract with a person to audit the financial records or accounts of the School except:

  1. for the appointment of an internal auditor under Government Code 2102.005 or to contract with the state auditor; or
  2. 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.

Gov’t.t Code 2113.102

Adopted:         5/8/81

Amended:       1/14/83, 3/25/94, 9/29/95, 9/26/97, 3/21/03, 11/19/04, 4/6/18, 11/15/19

Reviewed: