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 10/04/2002
ACTION Final/Adopted
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, 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.

This agency hereby certifies that the adoption has been reviewed by legal counsel and found to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on September 23, 2002

TRD-200206164

Cristina De La Fuente-Valadez

Manager, Policy Planning

Texas Education Agency

Effective date: October 13, 2002

Proposal publication date: August 9, 2002

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

 

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