Texas § GV.2054.038 - INTERNAL AUDITOR

Full text of Texas The Texas Constitution § GV.2054.038 — INTERNAL AUDITOR, with citation guidance and answers to common questions.

§ GV.2054.038. INTERNAL AUDITOR

INTERNAL AUDITOR; POWERS AND DUTIES. (a) The board shall: (1) appoint an internal auditor who reports directly to the board and serves at the will of the board; and (2) provide staff and other resources to the internal auditor as appropriate. (b) The internal auditor shall prepare an annual audit plan using risk assessment techniques to rank high-risk functions in the department. The internal auditor shall submit the annual audit plan to the board for consideration and approval. The board may change the plan as necessary or advisable. (c) The internal auditor may bring before the board an issue outside of the annual audit plan that requires the immediate attention of the board. (d) The internal auditor may not be assigned any operational or management responsibilities that impair the ability of the internal auditor to make an independent examination of the department's operations. The internal auditor may provide guidance or other advice before an operational or management decision is made but may not make the decision, approve the decision, or otherwise violate this subsection. (e) The department shall give the internal auditor unrestricted access to the activities and records of the department unless restricted by other law. Added by Acts 2013, 83rd Leg., R.S., Ch. 48 (H.B. 2472 ), Sec. 7, eff. September 1, 2013.

Frequently Asked Questions About Texas § GV.2054.038

What does The Texas Constitution § GV.2054.038 cover?

Section GV.2054.038 ("INTERNAL AUDITOR") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Texas § GV.2054.038?

A common citation format is "The Texas Constitution § GV.2054.038" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Texas law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.

How does Texas § GV.2054.038 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Texas.