Resources

Internal Audit - Manuals and Guides - Tools - Forms

Internal Audit
Internal Auditing Requirements The Texas Internal Auditing Act requires each Internal Auditor to file an annual report on his/her agency's or institution's internal audit activity and the individual internal audit reports prepared for the governing board or administrator.
Internal Audit Contacts Internal Audit Directors, Chief Audit Executives, and Contract Internal Auditors by agency.
Small Agency Risk Assessment (HB 2485) Instructions Government Code Section 2102.013(c) (House Bill 2485, 78 th Legislature) requires certain state agencies to submit a written risk assessment to the SAO.
Public Funds Investment Act Audit Compliance Audits
and
Higher Education Institution Investment Reporting Requirements
Each biennium, the SAO reviews (if warranted by a risk assessment and approved by the Legislative Audit Committee) state agency, community college, and university compliance with the Public Funds Investment Act (Texas Government Code, Section 2256.005(n)).


As part of that review, the SAO also typically reviews compliance by institutions of higher education with the investment reporting requirements in the current General Appropriations Act.

Manuals and Guides
Guide to Performance Measure Management (.pdf) This guide is designed to help agencies understand the State's performance measurement system as part of the State's Strategic Planning and Performance Budgeting System.  If you have any questions, please e-mail: performancemeasuresteam@sao.state.tx.us
Human Resources Statutes Inventory Summaries of human resources management statutes that apply to Texas state employees.
Practice Plans Requirements, instructions and clarifications for Health Related Institution's practice plans.

Tools
Electronic Classification Analysis System (E-Class) Contains unaudited information on the statewide workforce (excluding Higher Education) including turnover, headcount, termination, and salary data. Users can view Turnover Report tables or create custom queries.
Full-Time Equivalent (FTE) State Employee System Evaluate trends in total FTEs and full-time, part-time, consultant, and contractor headcounts by agency, functional area, or statewide.

Forms
Disclosure Statement for Outside Financial Advisors and Service Providers If SB1059 applies to your entity, we recommend that you use this form to obtain the required disclosures; however, SB1059 does not mandate that you use this form.
Nepotism Disclosure Form (.pdf) Purchasing personnel of a state agency must disclose information regarding certain relationships with, and direct or indirect pecuniary interests in, any party to a major contract with the state agency prior to the award of a major contract.