Texas § GV.327.004 - SCOPE OF AUDIT
Full text of Texas The Texas Constitution § GV.327.004 — SCOPE OF AUDIT, with citation guidance and answers to common questions.
§ GV.327.004. SCOPE OF AUDIT
SCOPE OF AUDIT. (a) The state auditor, in cooperation with the Legislative Budget Board, shall establish the scope of each efficiency audit conducted under this chapter. (b) At a minimum, an efficiency audit must: (1) examine state resources, including financial resources, staff, personal property, real property, and technology, to determine whether those resources: (A) are used effectively and efficiently to achieve the desired outcome for a state agency's program beneficiaries; and (B) are used for purposes other than the intended goals of the audited programs; (2) identify and make recommendations for cost savings and reallocation of resources to improve the effectiveness of audited programs; and (3) identify opportunities for improving services through consolidation of functions, outsourcing, and elimination of duplicative efforts. Added by Acts 2025, 89th Leg., R.S., Ch. 360 (H.B. 12 ), Sec. 6, eff. September 1, 2025.
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § GV.327.004
What does The Texas Constitution § GV.327.004 cover?
Section GV.327.004 ("SCOPE OF AUDIT") 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.327.004?
A common citation format is "The Texas Constitution § GV.327.004" (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.327.004 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.