Chapter 783 of the Texas Government Code, known as the Uniform Grant Management Act, provides for local governments to request and receive a single audit or a coordinated audit. A portion of this act, Section 783.008, “Audit Conditions,” states as follows:

“(a) To avoid duplicate audits and unnecessary audit costs, a local government receiving state-administered financial assistance may request by action of its governing body a single audit or coordinated audits by all state agencies from which it receives funds.

(b) On receipt of a request for a single audit or audit coordination, the Governor’s Office, in consultation with the State Auditor, shall, within 30 days, designate a single state agency to coordinate state audits of the local government.

(c) The designated agency shall, to the extent practicable, assure single or coordinated state audits of the local government for as long as the designation remains in effect or until the local government, by action of its governing body, withdraws its request for audit coordination.

(d) This section does not apply to audits performed by the Comptroller of Public Accounts or the State Auditor.”