PERFORMANCE AND FINANCIAL AUDITS OF LOCAL BEHAVIORAL HEALTH AUTHORITIES AND LOCAL MENTAL HEALTH AUTHORITIES

The office of inspector general shall conduct performance audits and require financial audits to be conducted of each local behavioral health authority designated under Section 533.0356, Health and Safety Code, and local mental health authority, as defined by Section 531.002, Health and Safety Code. The office shall: (1) establish a performance audit schedule that ensures the office audits each authority described by this subsection at least once every five years; (2) establish a financial audit schedule that ensures each authority described by this subsection: (A) undergoes a financial audit conducted by an independent auditor at least once every three years; and (B) submits to the office the results of the financial audit; and (3) require additional audits to be conducted as necessary based on adverse findings in a previous audit or as requested by the commission.