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An Efficiency Audit of the Public Finance Authority

April 2026

Overview

The Public Finance Authority (Authority) established appropriate means to assess its efficiency related to its core purpose of issuing commercial paper and bonds. Overall, according to those metrics, the Authority is efficiently managing its costs and timeliness for those issuances. However, the Authority should evaluate whether calculating the average number of days for completing key functions would provide a useful measure for evaluating its efficiency over time.

Auditors did not identify any (1) duplication, overlap, or conflict with other state agencies or (2) misalignment between the Authority’s rules in the Texas Administrative Code and its statutory authority and mission.