Opinion No.

The Honorable Bob Bullock Comptroller of Public Accounts State of Texas Austin, Texas 78774

Re: Audit authority of the Comptroller.

Dear Mr. Bullock:

You seek our opinion as to whether you possess audit authority under various statutes. Article 4344, V.T.C.S., provides:

Among other duties the Comptroller shall:. . . .

3. Superintend the fiscal concerns of the State, as the sole accounting officer thereof, and manage the same in the manner required by law.

Article 1.03, Taxation-General, provides:

The Comptroller shall have power at any time to examine and check up all and any expenditures of money…