FINANCIAL AUDITS OF LOCAL AUTHORITIES

(a) The executive commissioner shall prescribe procedures for a financial audit of a local intellectual and developmental disability authority. The procedures must be consistent with requirements for the receipt of federal funding by the authority. (b) The executive commissioner shall develop the procedures with the assistance of each agency or department of the state that contracts with a local intellectual and developmental disability authority. The executive commissioner shall incorporate each agency's or department's financial or compliance requirements for an authority into a single audit that meets the requirements of Section 534.121. (c) Before prescribing or amending a procedure under this section, the executive commissioner must set a deadline for agencies and departments of the state that contract with local intellectual and developmental disability authorities to submit proposals relating to the procedure. (d) An agency or department of the state that contracts with a local intellectual and developmental disability authority must comply with a procedure developed under this section. (e) The department may not implement a procedure under this section without the approval of the executive commissioner. Amended by: