(a) General. The comptroller audits payment vouchers
and the associated purchasing documents which establish the basis
for the claim for payment from state appropriated funds in accordance
with Government Code, Title 10, Subtitle D, §2155.324.
(b) Auditing procedure. The comptroller audits purchasing
data for compliance with applicable statutes and rules of the comptroller.
The comptroller may determine the extent and method of audits to be
performed. Agencies will be required to furnish documentation of both
delegated and non-delegated purchases to the comptroller for these
audits as needed. Audit fieldwork may be performed at the agency site
or remotely.
(c) Agency notification. The comptroller will communicate
audit results to the agency head, agency's directors of purchasing,
and fiscal and/or business manager. If the results are determined
by the comptroller to be unacceptable then delegation of authority
for some or all purchase categories may be suspended.
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