Sec. 321.0137.  INDEPENDENT AUDIT OF JUNIOR COLLEGE DISTRICT.  (a)  At a reasonable time in advance of an independent audit of a junior college district, the state auditor shall provide the presiding officer of the district's governing body and the chief executive officer of the district with written information relating to the procedures for and scope of the audit.  The state auditor shall include in the materials information describing:
(1)  how the appropriate representatives of the district may participate in the audit planning process;  and
(2)  how the district may request information or assistance in preparing for the audit from the state auditor.
(b)  The state auditor shall seek the recommendations of the Texas Higher Education Coordinating Board in preparing materials to be provided under Subsection (a).
Added by Acts 1997, 75th Leg., ch. 978, Sec. 2, eff. Sept. 1, 1997.