A Performance Audit
An Audit Report on the Broadband Pole Replacement Program and Fund at the Office of the Comptroller of Public Accounts
October 2025
Overview
The Office of the Comptroller of Public Accounts (Office) had certain processes in place to administer the Broadband Pole Replacement Program and Fund in compliance with Texas Government Code. Those processes included a two-part review for all submitted applications: the Pole Location Review and the Application Review. However, it did not have a process to independently verify that the replaced poles were in unserved areas, as required, and that the associated costs were supported.
The Broadband Pole Replacement Fund was established with $75.0 million to provide reimbursements to eligible applicants. As of August 2025, the Office had paid $28.3 million for replaced poles, which is 38 percent of the total Program funds.