1 | 1 | | 87R7407 MM-D |
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2 | 2 | | By: Parker H.B. No. 2164 |
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3 | 3 | | |
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4 | 4 | | |
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5 | 5 | | A BILL TO BE ENTITLED |
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6 | 6 | | AN ACT |
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7 | 7 | | relating to efficiency audits of the Health and Human Services |
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8 | 8 | | Commission. |
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9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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10 | 10 | | SECTION 1. Subchapter A, Chapter 531, Government Code, is |
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11 | 11 | | amended by adding Section 531.005521 to read as follows: |
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12 | 12 | | Sec. 531.005521. EFFICIENCY AUDIT. (a) For purposes of |
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13 | 13 | | this section, "efficiency audit" means an investigation of the |
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14 | 14 | | operations of the commission to examine fiscal management, |
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15 | 15 | | efficiency, implementation of programs the commission administers |
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16 | 16 | | and the incidence of fraud, waste, and abuse in those programs, and |
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17 | 17 | | utilization of resources. |
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18 | 18 | | (b) In 2022 and every sixth year after that year, an |
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19 | 19 | | external auditor selected under Subsection (f) shall conduct an |
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20 | 20 | | efficiency audit. |
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21 | 21 | | (c) In a year in which an efficiency audit is completed as |
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22 | 22 | | required by this section, the efficiency audit satisfies the |
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23 | 23 | | commission's annual internal audit requirements under Section |
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24 | 24 | | 531.00552. |
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25 | 25 | | (d) The commission shall pay the costs associated with an |
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26 | 26 | | efficiency audit required under this section using existing |
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27 | 27 | | resources. |
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28 | 28 | | (e) The state auditor shall ensure that the external auditor |
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29 | 29 | | conducts the efficiency audit in accordance with the requirements |
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30 | 30 | | of this section. |
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31 | 31 | | (f) Not later than March 1 of the year in which an efficiency |
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32 | 32 | | audit is required under this section, the state auditor shall |
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33 | 33 | | select an external auditor to conduct the efficiency audit. |
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34 | 34 | | (g) The external auditor shall be independent of the |
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35 | 35 | | commission's direction. |
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36 | 36 | | (h) The external auditor shall complete the audit not later |
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37 | 37 | | than the 90th day after the date the auditor is selected. |
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38 | 38 | | (i) The Legislative Budget Board shall establish the scope |
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39 | 39 | | of the efficiency audit and determine the areas of investigation |
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40 | 40 | | for the audit, including: |
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41 | 41 | | (1) reviewing the commission's resources to determine |
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42 | 42 | | whether those resources: |
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43 | 43 | | (A) are being used effectively and efficiently to |
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44 | 44 | | achieve desired outcomes for individuals receiving benefits under a |
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45 | 45 | | program the commission administers; and |
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46 | 46 | | (B) are not being used for purposes other than |
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47 | 47 | | the intended goals of the applicable program; |
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48 | 48 | | (2) identifying cost savings or reallocations of |
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49 | 49 | | resources; |
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50 | 50 | | (3) identifying opportunities for improving services |
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51 | 51 | | through consolidation of essential functions, outsourcing, and |
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52 | 52 | | elimination of duplicative efforts; and |
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53 | 53 | | (4) identifying whether the commission administers |
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54 | 54 | | each program in a manner consistent with any stated legislative |
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55 | 55 | | intent, if applicable. |
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56 | 56 | | (j) Not later than November 1 of the year an efficiency |
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57 | 57 | | audit is conducted, the external auditor shall prepare and submit a |
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58 | 58 | | report of the audit and recommendations for efficiency improvements |
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59 | 59 | | to the governor, the Legislative Budget Board, the state auditor, |
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60 | 60 | | the executive commissioner, and the chairs of the House Human |
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61 | 61 | | Services Committee and the Senate Health and Human Services |
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62 | 62 | | Committee. The executive commissioner and the state auditor shall |
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63 | 63 | | publish the report, recommendations, and full audit on the |
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64 | 64 | | commission's and the state auditor's Internet websites. |
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65 | 65 | | SECTION 2. This Act takes effect September 1, 2021. |
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