|(a) General. The comptroller audits payment vouchers and the associated purchasing documents which establish the basis for the claim for payment from state appropriated funds in accordance with Government Code, Title 10, Subtitle D, §2155.324. (b) Auditing procedure. The comptroller audits purchasing data for compliance with applicable statutes and rules of the comptroller. The comptroller may determine the extent and method of audits to be performed. Agencies will be required to furnish documentation of both delegated and non-delegated purchases to the comptroller for these audits as needed. Audit fieldwork may be performed at the agency site or remotely. (c) Agency notification. The comptroller will communicate audit results to the agency head, agency's directors of purchasing, and fiscal and/or business manager. If the results are determined by the comptroller to be unacceptable then delegation of authority for some or all purchase categories may be suspended.
|Source Note: The provisions of this §20.48 adopted to be effective July 6, 1994, 19 TexReg 4921; amended to be effective September 11, 2000, 25 TexReg 8848; amended to be effective March 12, 2003, 28 TexReg 2051; transferred effective September 1, 2007, as published in the Texas Register July 6, 2007, 32 TexReg 4237; amended to be effective November 9, 2008, 33 TexReg 8946