Pursuant to Health and Safety Code, §534.035, each community center must comply with the following review and audit procedures to provide reasonable assurance that the community center has adequate and appropriate fiscal controls.(1) Audit procedures.(A) Each board of trustees must ensure an annual financial and compliance audit of its accounts is conducted by a certified public accountant or public accountant licensed by the Texas State Board of Public Accountancy. At a minimum, the audit must be conducted in accordance with Government Auditing Standards.(B) DADS and DSHS may conduct on-site audits of a community center as determined by DADS's and DSHS's financial risk analysis of the center.(2) Review procedures.(A) DADS and DSHS will conduct a desk review of each community center's annual audit to determine audit quality and to identify findings and questioned costs.(B) DADS and DSHS will perform a financial risk analysis of each community center based on the center's annual audit and/or any financial information that the center is required to submit in accordance with §411.310(b)(1) of this title (relating to Standards of Administration for Boards of Trustees).