Texas Labor Code - LAB § 407A.352. Audits

Each member of a group shall be audited annually by the administrator or by an auditor acceptable to the commissioner to verify proper classifications, experience rating, payroll, and rates.  The group shall maintain a record of the audit as part of the group's records that are available to the commissioner during an examination conducted under Section 407A.252.  The audit shall be performed at the expense of the group.