Sec. 2102.008.  APPROVAL OF AUDIT PLAN AND AUDIT REPORT.  The annual audit plan developed by the internal auditor must be approved by the state agency's governing board or by the administrator of a state agency if the state agency does not have a governing board.  Audit reports must be reviewed by the state agency's governing board and the administrator.
Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.  Amended by Acts 2001, 77th Leg., ch. 804, Sec. 4, eff. Sept. 1, 2001.