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Historical Rule for the Texas Administrative Code
TITLE 19EDUCATION
PART 2TEXAS EDUCATION AGENCY
CHAPTER 109BUDGETING, ACCOUNTING, AND AUDITING
SUBCHAPTER BTEXAS EDUCATION AGENCY AUDIT FUNCTIONS
RULE §109.23School District Independent Audits
(a) The performance and review of required school district, county education district, and regional education service center independent audits, including review of auditors' working papers, shall be accomplished in accordance with the Financial Accountability System Resource Guide, Bulletin 679, as adopted by reference in §109.41 of this title (relating to Financial Accountability System Resource Guide).

(b) Auditors from the Texas Education Agency shall review independent audit reports. Audit findings shall be resolved by the commissioner's designee.

Source Note: The provisions of this §109.23 adopted to be effective September 1, 1996, 21 TexReg 2076.

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