Texas Water Code
§ 26.35735 — CLAIMS AUDIT
WA § 26.35735Title 2. WATER ADMINISTRATION · Part D. WATER QUALITY CONTROL · Ch. 26. WATER QUALITY CONTROL · Art. I. UNDERGROUND AND ABOVEGROUND STORAGE
Statute text
View on source(a)The commission annually shall audit claims for payment from the petroleum storage tank remediation account.
(b)The commission shall conduct the audit in accordance with generally accepted accounting standards as prescribed by the American Institute of Certified Public Accountants, the Governmental Accounting Standards Board, the United States General Accounting Office, or other professionally recognized entities that prescribe auditing standards.
(c)The commission may use generally recognized sampling techniques to audit claims if the commission determines that the use of those techniques would be cost-effective and would promote greater efficiency in administering claims for payment from the petroleum storage tank remediation account.
(d)The commission may adopt rules necessary to implement this section.
(e)The commission may audit a claim for payment as required by this section only:
(1)under guidelines adopted by commission rule that relate to conducting an audit under this section and denying a claim as a result of that audit and that are in effect when the audit is conducted; or
…
Legislative history
Added by Acts 1993, 73rd Leg., ch. 533, Sec. 3, eff. Sept. 1, 1993. Amended by Acts 1995, 74th Leg., ch. 315, Sec. 12, eff. Sept. 1, 1995; Acts 1997, 75th Leg., ch. 333, Sec. 25, eff. Sept. 1, 1997.