Types of Audits

A financial audit is an audit to determine whether the records, books, and accounts of the audited entity accurately reflect its financial and fiscal operations and whether effective accounting controls are maintained.

A compliance audit is an audit to determine whether funds are received and used for the purposes appropriated or authorized by law.

An economy and efficiency audit is an audit to determine whether resources, including state funds, personnel, property, equipment, and space, are being managed in an economical and efficient manner and the financial, program, and statistical reports of the audited entity contain useful data and accurate information.

An effectiveness audit is an audit to determine, according to established or designated program objectives, responsibilities or duties, statutes and regulations, program performance criteria, or program evaluation standards, whether the objectives and intended benefits are being achieved efficiently and effectively; and whether the program duplicates, overlaps, or conflicts with another state program.

A special audit is a financial audit of limited scope.

An investigation is an inquiry into specified acts or allegations of impropriety, malfeasance, or nonfeasance in the obligation, expenditure, receipt, or use of state funds, or into specified financial transactions or practices that may involve such impropriety, malfeasance, or nonfeasance.

The position of State Classification Officer within the State Auditor's Office was created by the Position Classification Act in 1961 (House Bill 189, 57th Legislature, Regular Session). The State Classification Officer advises and assists agencies and higher education institutions in effectively managing their human resources by providing tools, educational services, and feedback. The State Classification Officer also revises state job descriptions, prepares employee leave interpretations and human resources technical updates, and is responsible for determining and reporting statewide turnover rates and the number of full-time equivalent employees.

The state auditor shall obtain a seal with "State Auditor, State of Texas " engraved around the margin and a five-pointed star in the center to be used to authenticate official documents issued by the state auditor.

"C.H. Cavness Again Chosen State Auditor," Dallas Morning News , August 11, 1943.

Texas Government Code, Chapter 321.

Texas Government Code, Chapter 654.