Tex. Educ. Code § 48.270
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
When, in the opinion of the agency's director of school audits, audits or reviews of accounting, enrollment, or other records of a school district reveal deliberate falsification of the records, or violation of the provisions of this chapter, through which the district's share of state funds allocated under the authority of this chapter would be, or has been, illegally increased, the director shall promptly and fully report the fact to the State Board of Education, the state auditor, and the appropriate county attorney, district attorney, or criminal district attorney.
Tex. Educ. Code art. 48.270