1. (a) The financial transactions of the office are subject to audit by:

   1. (1) the state auditor in accordance with Chapter 321; or
   2. (2) a private auditing firm.
2. (b) The state auditor shall inform the executive director when a financial audit of the office is not included in the audit plan for the state for a fiscal year. The executive director shall ensure that the office is audited under Subsection (a)(2) during those fiscal years.

Added by Acts 1989, 71st Leg., ch. 4, Sec. 3.01, eff. Sept. 1, 1989.

Amended by Acts 1989, 71st Leg., ch. 584, Sec. 40, eff. Sept. 1, 1989;

Acts 1991, 72nd Leg., ch. 599, Sec. 10, eff. Sept. 1, 1991;

Acts 1997, 75th Leg., ch. 1041, Sec. 14, eff. Sept. 1, 1997;

Acts 2003, 78th Leg., ch. 814, Sec. 1.12, eff. Sept. 1, 2003.