Sec. 451.454. PERFORMANCE AUDITS: CERTAIN AUTHORITIES  


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  • (a) The board of an authority in which the principal municipality has a population of more than 1.9 million or less than 850,000 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;

    (C) fare recovery rate;

    (D) average vehicle occupancy;

    (E) on-time performance;

    (F) number of accidents 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.

Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995. Amended by: Acts 2011, 82nd Leg., R.S., Ch. 1163 , Sec. 158, eff. September 1, 2011.