A NonAudit Service Report
A Report on State Agency Reporting Requirements for Local Governments
February 2017
Summary Analysis
Texas Government Code, Section 783.010, specifies that state agencies that require local governments to submit reports must conduct biennial, zero-based reviews of their reporting requirements and that the state auditor may audit state agencies for compliance.
In response to that survey:
• A total of 47 state agencies reported that they did not require reports from local governments or were not subject to Texas Government Code, Section 783.010.
• A total of four state agencies did not respond to the survey.
• A total of 24 state agencies reported that they required reports from local governments. Of those 24 state agencies, 12 reported that they had conducted some type of review of their reporting requirements during the 2014-2015 biennium.
• Three of the 12 state agencies reported that they documented their reviews of reporting requirements.
• None of the 12 state agencies reported that they made recommendations to the Legislature based on the results of their reviews.
• Five of the 12 state agencies reported that they changed their policies and procedures based on the results of their reviews, and they provided documentation showing the changes they made.
In response to the State Auditor’s Office’s survey, 24 state agencies reported that they required reports from local governments at some point from September 1, 2010, through August 31, 2016. Table 1 lists those state agencies.
This project was not an audit, and the information in this report was not subjected to all the tests and confirmations that would be performed in an audit. However, the information in this report was subject to certain quality control procedures to ensure accuracy.