Texas Register
TITLE 19 EDUCATION
PART 2TEXAS EDUCATION AGENCY
CHAPTER 109BUDGETING, ACCOUNTING, AND AUDITING
SUBCHAPTER BTEXAS EDUCATION AGENCY AUDIT FUNCTIONS
RULE §109.23School District Independent Audits and Agreed-Upon Procedures
ISSUE 08/09/2002
ACTION Proposed
Preamble Texas Admin Code Rule
(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, [ Bulletin 679,] 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)[(b)] Auditors from the Texas Education Agency shall review independent audit reports. Audit findings shall be resolved by the commissioner's designee.

This agency hereby certifies that the proposal has been reviewed by legal counsel and found to be within the agency's legal authority to adopt.

Filed with the Office of the Secretary of State on July 26, 2002

TRD-200204625

Cristina De La Fuente-Valadez

Manager, Policy Planning

Texas Education Agency

Earliest possible date of adoption: September 8, 2002

For further information, please call: (512) 463-9701

 

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