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A BILL TO BE ENTITLED
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AN ACT
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relating to the financial audit of certain open-enrollment charter |
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schools by the state auditor. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 321.001(5), Government Code, is amended |
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to read as follows: |
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(5) "Risk assessment" means the process by which the |
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State Auditor analyzes risks to the state on the basis of, at a |
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minimum, the following: |
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(A) the identification of problems that can occur |
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in operational or program areas of departments, including in |
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institutions of higher education and in open-enrollment charter |
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schools that annually receive more than $100 million in state |
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revenue, that are subject to audit by the State Auditor; |
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(B) a determination of the potential adverse |
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effects from the problems; and |
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(C) a ranking of the risks associated with the |
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problems. |
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SECTION 2. Section 321.013, Government Code, is amended by |
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amending Subsection (a) and adding Subsection (k-1) to read as |
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follows: |
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(a) The State Auditor shall conduct audits of all |
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departments, including of institutions of higher education and of |
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open-enrollment charter schools that annually receive more than |
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$100 million in state revenue, as specified in the audit plan. At |
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the direction of the committee, the State Auditor shall conduct an |
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audit or investigation of any entity receiving funds from the |
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state. |
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(k-1) In devising the audit plan under Subsection (c), the |
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State Auditor shall consider the performance of audits on |
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open-enrollment charter schools that annually receive more than |
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$100 million in state revenue. The State Auditor may collaborate |
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with the State Board of Education in performing an audit under this |
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subsection. An audit described by this subsection may be limited in |
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scope to open-enrollment charter schools that the State Auditor |
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determines pose the highest financial risk to this state. |
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SECTION 3. This Act takes effect September 1, 2023. |