(a) The financial transactions of the office are subject to audit by:
(1) the state auditor in accordance with Chapter 321; or
(2) a private auditing firm.
(b) The state auditor shall inform the executive director when a financial audit of the office is not included in the audit plan for the state for a fiscal year. The executive director shall ensure that the office is audited under Subsection (a)(2) during those fiscal years.
Official text of the Texas Government Code as published by the Texas Legislative Council.