Tex. Gov't Code § 2101.0377
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
On determining that a state agency, as defined by Section 658.001, or an institution of higher education, as defined by Section 61.003, Education Code, has inaccurately reported the expenditure of appropriated funds or engaged in recurring accounting irregularities, the comptroller shall report the agency or institution to the state auditor for appropriate action, including a comprehensive financial audit.
Tex. Gov't. Code § 2101.0377