A Performance Audit
A Report on the Delegation of Authority to State Entities to Contract for External Audit Services
February 2017
Summary Analysis
To provide you with more information regarding the amount of audit work being performed related to state government, the State Auditor’s Office has compiled the following data on delegations of authority to contract for audit services. State agencies and higher education institutions (state entities) must request approval from the State Auditor’s Office to contract for audit-related services. The State Auditor’s Office is responsible for reviewing and approving state entities’ delegation of authority requests in accordance with Texas Government Code, Section 321.020. From September 1, 2015, through August 31, 2016, the State Auditor’s Office received and approved 108 delegation of authority requests from 61 state entities.
Some delegations of authority covered more than one project, the majority of which were for financial or internal audit services. The 108 delegation of authority requests included 147 projects with an estimated total cost of approximately $53.9 million, as reported by the state entities in their delegation of authority requests.
Of the 147 projects included in the 108 delegation of authority requests reviewed, 71 (48.3 percent) were for financial audits, 29 (19.7 percent) were for internal audit services, and 47 (32.0 percent) were for other services.
This table lists the approved delegations of authority that 61 entities requested between September 1, 2015, and August 31, 2016. It lists the project type, the contractor to provide the outsourced services, and the requesting entity’s estimated cost of the services to be provided as reported in its delegation request.
Sections:• Article I – General Government
• Article II – Health and Human Services
• Article III – Education
• Article V – Public Safety and Criminal Justice
• Article VI – Natural Resources
• Article VII – Business and Economic Development
• Article VIII - Regulatory
• Other State Entities