Texas Government Code - GOV'T § 2261.305. Investigation

(a) The state auditor's office shall investigate a complaint submitted under Section 2261.304 and determine whether a violation of this subchapter occurred not later than the 90th day after the date the office receives the complaint.

(b) If during an investigation of a complaint the state auditor's office suspects that a criminal offense has been committed, the office shall refer the matter to the Texas Rangers division of the Department of Public Safety for a comprehensive criminal investigation.  The Texas Rangers division of the Department of Public Safety shall investigate the complaint and, if appropriate, refer the matter to the attorney general's office for prosecution.