Texas Administrative Code
Title 26 - HEALTH AND HUMAN SERVICES
Part 1 - HEALTH AND HUMAN SERVICES COMMISSION
Chapter 300 - STATE MENTAL HEALTH AUTHORITY RESPONSIBILITIES
Subchapter A - COMMUNITY CENTERS
Section 300.19 - Fiscal Controls
Universal Citation: 26 TX Admin Code ยง 300.19
Current through Reg. 49, No. 38; September 20, 2024
Pursuant to Health and Safety Code, § 534.035, each community center must comply with the following review and audit procedures to provide reasonable assurance that the community center has adequate and appropriate fiscal controls.
(1) Audit procedures.
(A) Each board of trustees must ensure an
annual financial and compliance audit of its accounts is conducted by a
certified public accountant or public accountant licensed by the Texas State
Board of Public Accountancy. At a minimum, the audit must be conducted in
accordance with Government Auditing Standards.
(B) DADS and DSHS may conduct on-site audits
of a community center as determined by DADS's and DSHS's financial risk
analysis of the center.
(2) Review procedures.
(A) DADS and DSHS will conduct a desk review
of each community center's annual audit to determine audit quality and to
identify findings and questioned costs.
(B) DADS and DSHS will perform a financial
risk analysis of each community center based on the center's annual audit
and/or any financial information that the center is required to submit in
accordance with §
411.310(b)(1)
of this title (relating to Standards of Administration for Boards of
Trustees).
Disclaimer: These regulations may not be the most recent version. Texas may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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