(a) The subregional board of an authority consisting of one subregion governed by a subregional board created under Subchapter O shall deliver a copy of each audit prepared under § 452.451 to the state auditor.
(b) The state auditor may elect to file any comments about the audit with the legislative audit committee and the subregional board, subject to a risk assessment performed by the state auditor and to the legislative audit committee’s approval of including the preparation of the comments in the audit plan under § 321.013, Government Code.
(c) The state auditor may:
(1) examine any work papers from the audit; or
(2) audit the financial transactions of the authority if the state auditor determines an audit is necessary.