Section 451.454 - Performance Audits: Certain Authorities(a) The board of an authority in which the principal municipality has a population of more than 1.9 million or less than 1.3 million shall contract at least once every four years for a performance audit of the authority to be conducted by a firm that has experience in reviewing the performance of transit agencies. (b) The purposes of the audit are to provide: (1) evaluative information necessary for the performance of oversight functions by state and local officers; and(2) information to the authority to assist in making changes for the improvement of the efficiency and effectiveness of authority operations.(c) Each audit must include an examination of: (1) one or more of the following: (A) the administration and management of the authority; (B) transit operations; or (C) transit authority system maintenance; (2) the authority's compliance with applicable state law, including this chapter; and (3) the following performance indicators: (A) operating cost per passenger, per revenue mile, and per revenue hour; (B) sales and use tax receipts per passenger; (D) average vehicle occupancy; (F) number of collisions per 100,000 miles; and (G) number of miles between mechanical road calls. (d) A subject described under Subsection (c)(1) must be examined at least once in every third audit.Tex. Transp. Code § 451.454
Amended by Acts 2023, Texas Acts of the 88th Leg.- Regular Session, ch. 644,Sec. 256, eff. 9/1/2023.Amended by Acts 2023, Texas Acts of the 88th Leg.- Regular Session, ch. 709,Sec. 10, eff. 9/1/2023.Amended by: Acts 2011, 82nd Leg., R.S., Ch. 1163 (H.B. 2702), Sec. 158, eff. September 1, 2011 Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.