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The following are the types of audits and other responsibilities the State Auditor is authorized to perform.

Financial Audits

A financial audit is an audit to determine whether the records, books, and accounts of the audited entity accurately reflect its financial and fiscal operations and whether effective accounting controls are maintained.

Compliance Audits

A compliance audit is an audit to determine whether funds are received and used for the purposes appropriated or authorized by law.

Economy and Efficiency Audits

An economy and efficiency audit is an audit to determine whether resources, including state funds, personnel, property, equipment, and space, are being managed in an economical and efficient manner and the financial, program, and statistical reports of the audited entity contain useful data and accurate information.

Effectiveness Audits

An effectiveness audit is an audit to determine, according to established or designated program objectives, responsibilities or duties, statutes and regulations, program performance criteria, or program evaluation standards, whether the objectives and intended benefits are being achieved efficiently and effectively; and whether the program duplicates, overlaps, or conflicts with another state program.

Special Audits

A special audit is a financial audit of limited scope.

Investigations

An investigation is an inquiry into specified acts or allegations of impropriety, malfeasance, or nonfeasance in the obligation, expenditure, receipt, or use of state funds, or into specified financial transactions or practices that may involve such impropriety, malfeasance, or nonfeasance.

Classification

The position of State Classification Officer within the State Auditor's Office was created by the Position Classification Act in 1961 (House Bill 189, 57th Legislature, Regular Session). The State Classification Officer advises and assists agencies and higher education institutions in effectively managing their human resources by providing tools, educational services, and feedback. The State Classification Officer also revises state job descriptions, prepares employee leave interpretations and human resources technical updates, and is responsible for determining and reporting statewide turnover rates and the number of full-time equivalent employees.

Seal

The state auditor shall obtain a seal with "State Auditor, State of Texas " engraved around the margin and a five-pointed star in the center to be used to authenticate official documents issued by the state auditor.

Bibliography

"C.H. Cavness Again Chosen State Auditor," Dallas Morning News , August 11, 1943.

Blodgett, Terrell, Management Study of the Texas State Auditor’s Office (Special Project Report, Lyndon B. Johnson School of Public Affairs, University of Texas at Austin). 1984.

The Handbook of Texas Online (Accessed April 20, 2006).

House Bill 7 (78th Legislature, 3rd Called Session).

House Bill 170 (41st Legislature, 1st Called Session).

House Bill 699 (70th Legislature, Regular Session).

Journal of the Senate of Texas (42nd Legislature, Regular Session), January 13, 1931.

Journal of the Senate of Texas (43rd Legislature, First Called Session), September 14, 1933.

Journal of the Senate of Texas (44th Legislature, First Called Session), September 16, 1935.

Journal of the Senate of Texas (44th Legislature, Third Called Session), September 28, 1936.

Journal of the Senate of Texas (45th Legislature, Regular Session), January 12, 1937.

Journal of the Senate of Texas (47th Legislature, Regular Session), January 14 1941.

Journal of the Senate of Texas (48th Legislature, Regular Session), January 12, 1943.

Senate Bill 27 (48th Legislature, Regular Session).

Senate Bill 1418 (78th Legislature, Regular Session).

Texas Government Code, Chapter 321.

Texas Government Code, Chapter 654.

Texas Office of the State Auditor: An Inventory of Records at the Texas State Archives, 1932, 1941-1944, 1947, 1949, 1951-1986, Texas State Library and Archives Commission. (Accessed April 20, 2006).

Thornton, William M. "Attorney General Declares Auditor’s Office Is Vacant," Dallas Morning News, March 20, 1941.

Thornton, William M. "C.H. Cavness Appointed State Auditor," Dallas Morning News , November 15, 1941.

Wasson, Alonzo. "Change in Status of Auditor Favored by Three Candidates," Dallas Morning News , June 12, 1938.