CHAPTER 2112. UTILITY BILLING AUDITS BY STATE AGENCIES AND INSTITUTIONS OF HIGHER EDUCATION - Texas Statutes

GOVERNMENT CODE

TITLE 10. GENERAL GOVERNMENT

SUBTITLE C. STATE ACCOUNTING, FISCAL MANAGEMENT, AND PRODUCTIVITY

CHAPTER 2112. UTILITY BILLING AUDITS BY STATE AGENCIES AND

INSTITUTIONS OF HIGHER EDUCATION

Sec. 2112.001. AUDIT REQUIREMENT. (a) Except as provided by

Section 2112.003, every four years each state agency and

institution of higher education shall perform an audit of its

electric, telephone, gas, and water utility billing during the

preceding four years or the maximum recovery period.

(b) The agency or institution may contract with a private

consultant in the performance of the audit.

Added by Acts 1997, 75th Leg., ch. 165, Sec. 16.03(a), eff. Sept.

1, 1997.

Sec. 2112.002. FACTS DETERMINED BY AUDIT. The audit must

provide information to allow the agency or institution to ensure

that it is properly classified and subscribed and that the

amounts paid for service are proper.

Added by Acts 1997, 75th Leg., ch. 165, Sec. 16.03(a), eff. Sept.

1, 1997.

Sec. 2112.003. DECIDING WHETHER AUDIT WILL BE COST-EFFECTIVE.

(a) Before the agency or institution conducts an audit, it shall

analyze the potential benefit of the audit.

(b) The agency or institution is not required to perform the

audit if it determines that the savings and refunds provided by

the audit will not exceed its cost.

Added by Acts 1997, 75th Leg., ch. 165, Sec. 16.03(a), eff. Sept.

1, 1997.

Sec. 2112.004. RECOVERING REFUNDS; PAYING FOR AUDIT OUT OF

REFUNDS. (a) The audit must be funded from refunds received as

a result of the audit.

(b) The agency or institution shall take appropriate action to

recover any refund due.

(c) The attorney general may assist in recovering a refund.

(d) The amount of any refunds received shall be deposited in the

state treasury to the credit of the general revenue fund. The

costs of the audit shall be paid from amounts appropriated from

those funds for that purpose.

Added by Acts 1997, 75th Leg., ch. 165, Sec. 16.03(a), eff. Sept.

1, 1997.

Sec. 2112.005. REPORTS. (a) During January and June of each

year during which an audit is being conducted, the agency or

institution shall submit to the Legislative Budget Board and

comptroller a report on the status of the audit. The report must

include a summary of the costs of the audit, current audit

activity, a schedule of future activity, audit recommendations

and results, pending refunds, and recovered refunds.

(b) Not later than the 30th day after the date an audit is

completed, the agency or institution shall submit to the

Legislative Budget Board and comptroller a report on:

(1) the savings resulting from the audit, including their

source; and

(2) the costs of the audit.

Added by Acts 1997, 75th Leg., ch. 165, Sec. 16.03(a), eff. Sept.

1, 1997.