Sec. 370.182.  AUDIT.  (a)  An authority shall have a certified public accountant audit the authority's books and accounts at least annually.  The cost of the audit may be treated as part of the cost of construction or operation of a transportation project.
(b)  The commission may initiate an independent audit of the authority or any of its activities at any time the commission considers appropriate.  An audit under this subsection shall be conducted at the expense of the department.
Added by Acts 2003, 78th Leg., ch. 1325, Sec. 2.01, eff. June 21, 2003.