Texas Administrative Code
Title 25 - HEALTH SERVICES
Part 1 - DEPARTMENT OF STATE HEALTH SERVICES
Chapter 102 - DISTRIBUTION OF TOBACCO SETTLEMENT PROCEEDS TO POLITICAL SUBDIVISIONS
Section 102.4 - Regular Audits
Current through Reg. 49, No. 38; September 20, 2024
(a) Regular audits of selected political subdivisions may be performed if the necessary funds and personnel are available to the department.
(b) The department has the discretion to decide how and when to select political subdivisions for regular audits. Regular audits may be performed for any year for which a distribution was made under the agreement.
(c) At the department's discretion, the department may perform the regular audits, contract with outside auditors to perform the regular audits, or contract with another state agency to perform the regular audits.
(d) A regular audit may include a review of any audit or financial statement of the political subdivision performed by persons other than the department. A political subdivision being audited by the department shall make available to the department or its contractor such an audit, financial statement, or other supporting documentation at the department's or its contractor's request.
