Issue Date:
Revised Date:

Legal Citations

Object Type

Cash — Other Revenue

Origin Date

1943 by the 48th Leg.

Description

To record receipts originating under the General Appropriation Act rider, Article IX and statutory provisions that cover all audit work performed. Receipts are from federal, financial, accreditation reviews, opinion, pension, statutory and other audits. Reimbursement shall be made out of funds to General Revenue for actual cost of work, and billings made by the State Auditor with the approval of the Legislative Audit Committee.

Due Date

When State Auditor bills cost to the agency.

Collecting Agencies

Note

Previously this revenue code was used for receipts from State Auditor audits of river/water districts under Water Code 50.381 as added by H.B. 608, 64th Leg. R.S. This section was recodified under Water Code 49.199 by S.B. 626, 74th Leg., R.S. However, this revenue code was repurposed to record receipts from audits of all entities.

USAS Values

Appropriation Year 25
USAS Title FEES FOR EXAMINATION & AUDITS
Receipt Category 14 – Other
Receipt Type 30 – State Service Fees
Object Group 30 – Revenues
USAS Status A
Rev/Exp Category 01 – LICENSES, FEES, FINES, AND PENALTIES