1. (a) The office of the independent auditor is established under the supervision of the board.
2. (b) The board shall hire a director for the office of the independent auditor. The employment of the director may be terminated only with the approval of the board.

3. (c) The office of the independent auditor shall conduct a program of internal auditing in accordance with Chapter 2102. The program may include internal audits, contract audits, and community supervision and corrections department audits for the department. The office shall:

   1. (1) conduct recurring financial and management audits;
   2. (2) conduct internal audits to evaluate department programs and the economy and efficiency of those programs; and
   3. (3) recommend improvements in management and programs on the basis of evaluations made under this subsection.

4. (d) The director of the office of the independent auditor shall send reports, audits, evaluations, and recommendations to the board and to the executive director. The director shall report directly to the board at least once a year on:

   1. (1) the activities of the office; and
   2. (2) the response of the department to recommendations made by the office.
5. (e) The director shall report directly to the board on other matters at the times required by board policy.

Added by Acts 1995, 74th Leg., ch. 321, Sec. 1.003. eff. Sept. 1, 1995. Renumbered from Government Code Sec. 493.0081 and amended by Acts 1997, 75th Leg., ch. 490, Sec. 3, eff. Sept. 1, 1997.

Acts 2025, 89th Leg., R.S., Ch. 1022 (S.B. 2405), Sec. 21, eff. September 1, 2025.