Sec. 534.036.  FINANCIAL AUDIT.  (a)  The executive commissioner shall prescribe procedures for financial audits of community centers.  The executive commissioner shall develop the procedures with the assistance of the state agencies and departments that contract with community centers.  The executive commissioner shall coordinate with each of those state agencies and departments to incorporate each agency's financial and compliance requirements for a community center into a single audit that meets the requirements of Section 534.068 or 534.121, as appropriate.  Before prescribing or amending the procedures, the executive commissioner shall set a deadline for those state agencies and departments to submit to the executive commissioner proposals relating to the financial audit procedures.  The procedures must be consistent with any requirements connected with federal funding received by the community center.
(b)  Each state agency or department that contracts with a community center shall comply with the procedures developed under this section.
(c)  The executive commissioner shall develop protocols for a state agency or department to conduct additional financial audit activities of a community center. 
Added by Acts 1997, 75th Leg., ch. 869, Sec. 2, eff. Sept. 1, 1997.
Amended by: 
Acts 2015, 84th Leg., R.S., Ch. 1 (S.B. 219), Sec. 3.1336, eff. April 2, 2015.