{"data":{"id":"us-tx/tex.-government-code-327.004","jurisdiction":"us-tx","citation":"Tex. Government Code § 327.004","heading":"SCOPE OF AUDIT.","body":"(a) The state auditor, in cooperation with the Legislative Budget Board, shall establish the scope of each efficiency audit conducted under this chapter.\n(b) At a minimum, an efficiency audit must:\n(1) examine state resources, including financial resources, staff, personal property, real property, and technology, to determine whether those resources:\n(A) are used effectively and efficiently to achieve the desired outcome for a state agency's program beneficiaries; and\n(B) are used for purposes other than the intended goals of the audited programs;\n(2) identify and make recommendations for cost savings and reallocation of resources to improve the effectiveness of audited programs; and\n(3) identify opportunities for improving services through consolidation of functions, outsourcing, and elimination of duplicative efforts.\nAdded by Acts 2025, 89th Leg., R.S., Ch. 360 (H.B. 12), Sec. 6, eff. September 1, 2025.","path":["GOVERNMENT CODE","TITLE 3. LEGISLATIVE BRANCH","SUBTITLE C. LEGISLATIVE AGENCIES AND OVERSIGHT COMMITTEES","CHAPTER 327. EFFICIENCY AUDITS OF STATE AGENCIES"],"source_url":"https://statutes.capitol.texas.gov/Docs/GV/htm/GV.327.htm#327.004","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:16Z","sha256":"aa41049df9c86b4b268402b88a67428d7eb87da70a5e33d3f6c2180089538df7","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-government-code-327.003","next":"us-tx/tex.-government-code-327.005"},"notice":"GroundRules: Original legal text. Not legal advice."}