87R7407 MM-D
By: Parker H.B. No. 2164
A BILL TO BE ENTITLED
AN ACT
relating to efficiency audits of the Health and Human Services
Commission.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter A, Chapter 531, Government Code, is
amended by adding Section 531.005521 to read as follows:
Sec. 531.005521. EFFICIENCY AUDIT. (a) For purposes of
this section, "efficiency audit" means an investigation of the
operations of the commission to examine fiscal management,
efficiency, implementation of programs the commission administers
and the incidence of fraud, waste, and abuse in those programs, and
utilization of resources.
(b) In 2022 and every sixth year after that year, an
external auditor selected under Subsection (f) shall conduct an
efficiency audit.
(c) In a year in which an efficiency audit is completed as
required by this section, the efficiency audit satisfies the
commission's annual internal audit requirements under Section
531.00552.
(d) The commission shall pay the costs associated with an
efficiency audit required under this section using existing
resources.
(e) The state auditor shall ensure that the external auditor
conducts the efficiency audit in accordance with the requirements
of this section.
(f) Not later than March 1 of the year in which an efficiency
audit is required under this section, the state auditor shall
select an external auditor to conduct the efficiency audit.
(g) The external auditor shall be independent of the
commission's direction.
(h) The external auditor shall complete the audit not later
than the 90th day after the date the auditor is selected.
(i) The Legislative Budget Board shall establish the scope
of the efficiency audit and determine the areas of investigation
for the audit, including:
(1) reviewing the commission's resources to determine
whether those resources:
(A) are being used effectively and efficiently to
achieve desired outcomes for individuals receiving benefits under a
program the commission administers; and
(B) are not being used for purposes other than
the intended goals of the applicable program;
(2) identifying cost savings or reallocations of
resources;
(3) identifying opportunities for improving services
through consolidation of essential functions, outsourcing, and
elimination of duplicative efforts; and
(4) identifying whether the commission administers
each program in a manner consistent with any stated legislative
intent, if applicable.
(j) Not later than November 1 of the year an efficiency
audit is conducted, the external auditor shall prepare and submit a
report of the audit and recommendations for efficiency improvements
to the governor, the Legislative Budget Board, the state auditor,
the executive commissioner, and the chairs of the House Human
Services Committee and the Senate Health and Human Services
Committee. The executive commissioner and the state auditor shall
publish the report, recommendations, and full audit on the
commission's and the state auditor's Internet websites.
SECTION 2. This Act takes effect September 1, 2021.