4 | 11 | | AN ACT |
---|
5 | 12 | | relating to efficiency audits of the Temporary Assistance for Needy |
---|
6 | 13 | | Families program and the state temporary assistance and support |
---|
7 | 14 | | services program. |
---|
8 | 15 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
---|
9 | 16 | | SECTION 1. Subchapter A, Chapter 531, Government Code, is |
---|
10 | 17 | | amended by adding Section 531.005522 to read as follows: |
---|
11 | 18 | | Sec. 531.005522. EFFICIENCY AUDIT. (a) For purposes of |
---|
12 | 19 | | this section, "efficiency audit" means an investigation of the |
---|
13 | 20 | | implementation and administration of the federal Temporary |
---|
14 | 21 | | Assistance for Needy Families program operated under Chapter 31, |
---|
15 | 22 | | Human Resources Code, and the state temporary assistance and |
---|
16 | 23 | | support services program operated under Chapter 34, Human Resources |
---|
17 | 24 | | Code, to examine fiscal management, efficiency of the use of |
---|
18 | 25 | | resources, and the effectiveness of state efforts in achieving the |
---|
19 | 26 | | goals of the Temporary Assistance for Needy Families program |
---|
20 | 27 | | described under 42 U.S.C. Section 601(a). |
---|
21 | 28 | | (b) In 2022 and every sixth year after that year, an |
---|
22 | 29 | | external auditor selected under Subsection (e) shall conduct an |
---|
23 | 30 | | efficiency audit. |
---|
24 | 31 | | (c) The commission shall pay the costs associated with an |
---|
25 | 32 | | efficiency audit required under this section using existing |
---|
26 | 33 | | resources. |
---|
27 | 34 | | (d) The state auditor shall ensure that the external auditor |
---|
28 | 35 | | conducts the efficiency audit in accordance with the requirements |
---|
29 | 36 | | of this section. |
---|
30 | 37 | | (e) Not later than March 1 of the year in which an efficiency |
---|
31 | 38 | | audit is required under this section, the state auditor shall |
---|
32 | 39 | | select an external auditor to conduct the efficiency audit. |
---|
33 | 40 | | (f) The external auditor shall be independent and not |
---|
34 | 41 | | subject to direction from: |
---|
35 | 42 | | (1) the commission; or |
---|
36 | 43 | | (2) any other state agency subject to evaluation by |
---|
37 | 44 | | the auditor for purposes of this section or that receives or spends |
---|
38 | 45 | | money under the programs described by Subsection (a). |
---|
39 | 46 | | (g) The external auditor shall complete the audit not later |
---|
40 | 47 | | than the 90th day after the date the auditor is selected. |
---|
41 | 48 | | (h) The Legislative Budget Board shall establish the scope |
---|
42 | 49 | | of the efficiency audit and determine the areas of investigation |
---|
43 | 50 | | for the audit, including: |
---|
44 | 51 | | (1) reviewing the resources dedicated to a program |
---|
45 | 52 | | described by Subsection (a) to determine whether those resources: |
---|
46 | 53 | | (A) are being used effectively and efficiently to |
---|
47 | 54 | | achieve desired outcomes for individuals receiving benefits under a |
---|
48 | 55 | | program; and |
---|
49 | 56 | | (B) are not being used for purposes other than |
---|
50 | 57 | | the intended goals of the applicable program; |
---|
51 | 58 | | (2) identifying cost savings or reallocations of |
---|
52 | 59 | | resources; and |
---|
53 | 60 | | (3) identifying opportunities for improving services |
---|
54 | 61 | | through consolidation of essential functions, outsourcing, and |
---|
55 | 62 | | elimination of duplicative efforts. |
---|
56 | 63 | | (i) Not later than November 1 of the year an efficiency |
---|
57 | 64 | | audit is conducted, the external auditor shall prepare and submit a |
---|
58 | 65 | | report of the audit and recommendations for efficiency improvements |
---|
59 | 66 | | to the governor, the Legislative Budget Board, the state auditor, |
---|
60 | 67 | | the executive commissioner, and the chairs of the House Human |
---|
61 | 68 | | Services Committee and the Senate Health and Human Services |
---|
62 | 69 | | Committee. The executive commissioner and the state auditor shall |
---|
63 | 70 | | publish the report, recommendations, and full audit on the |
---|
64 | 71 | | commission's and the state auditor's Internet websites. |
---|
65 | 72 | | SECTION 2. This Act takes effect September 1, 2021. |
---|