The commissioner shall maintain a procedure to account for the receipt, disbursement, and allocation of money deposited in the Texas Department of Insurance operating account, including recordkeeping procedures adequate for:
(1) the commissioner or comptroller, as applicable, to adjust the tax assessments and fee schedules as authorized by this code; and
(2) the state auditor to determine the source of all receipts and expenditures.
Official text of the Texas Insurance Code as published by the Texas Legislative Council.