(a) Each year, the state auditor shall review at least three major agreements, as determined by the state auditor, under this chapter to determine whether:
(1) each agreement accomplishes the purposes of this chapter as expressed in Section 313.003;
(2) each agreement complies with the intent of the legislature in enacting this chapter as expressed in Section 313.004; and
(3) the terms of each agreement were executed in compliance with the terms of this chapter.
(b) As part of the review, the state auditor shall make recommendations relating to increasing the efficiency and effectiveness of the administration of this chapter.
Official text of the Texas Tax Code as published by the Texas Legislative Council.