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