| (a) The performance and review of required school district, charter school, county education district, and regional education service center independent audits and agreed-upon procedures report, as applicable, including review of auditors' working papers, shall be accomplished in accordance with the Financial Accountability System Resource Guide, as adopted by reference in §109.41 of this title (relating to Financial Accountability System Resource Guide). (b) The annual financial audit report and state compensatory agreed-upon procedures report are due 150 days after the end of the fiscal year. (c) Auditors from the Texas Education Agency shall review independent audit reports. Audit findings shall be resolved by the commissioner's designee. |
