Texas 2021 - 87th Regular

Texas House Bill HB2164 Compare Versions

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11 87R7407 MM-D
22 By: Parker H.B. No. 2164
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55 A BILL TO BE ENTITLED
66 AN ACT
77 relating to efficiency audits of the Health and Human Services
88 Commission.
99 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1010 SECTION 1. Subchapter A, Chapter 531, Government Code, is
1111 amended by adding Section 531.005521 to read as follows:
1212 Sec. 531.005521. EFFICIENCY AUDIT. (a) For purposes of
1313 this section, "efficiency audit" means an investigation of the
1414 operations of the commission to examine fiscal management,
1515 efficiency, implementation of programs the commission administers
1616 and the incidence of fraud, waste, and abuse in those programs, and
1717 utilization of resources.
1818 (b) In 2022 and every sixth year after that year, an
1919 external auditor selected under Subsection (f) shall conduct an
2020 efficiency audit.
2121 (c) In a year in which an efficiency audit is completed as
2222 required by this section, the efficiency audit satisfies the
2323 commission's annual internal audit requirements under Section
2424 531.00552.
2525 (d) The commission shall pay the costs associated with an
2626 efficiency audit required under this section using existing
2727 resources.
2828 (e) The state auditor shall ensure that the external auditor
2929 conducts the efficiency audit in accordance with the requirements
3030 of this section.
3131 (f) Not later than March 1 of the year in which an efficiency
3232 audit is required under this section, the state auditor shall
3333 select an external auditor to conduct the efficiency audit.
3434 (g) The external auditor shall be independent of the
3535 commission's direction.
3636 (h) The external auditor shall complete the audit not later
3737 than the 90th day after the date the auditor is selected.
3838 (i) The Legislative Budget Board shall establish the scope
3939 of the efficiency audit and determine the areas of investigation
4040 for the audit, including:
4141 (1) reviewing the commission's resources to determine
4242 whether those resources:
4343 (A) are being used effectively and efficiently to
4444 achieve desired outcomes for individuals receiving benefits under a
4545 program the commission administers; and
4646 (B) are not being used for purposes other than
4747 the intended goals of the applicable program;
4848 (2) identifying cost savings or reallocations of
4949 resources;
5050 (3) identifying opportunities for improving services
5151 through consolidation of essential functions, outsourcing, and
5252 elimination of duplicative efforts; and
5353 (4) identifying whether the commission administers
5454 each program in a manner consistent with any stated legislative
5555 intent, if applicable.
5656 (j) Not later than November 1 of the year an efficiency
5757 audit is conducted, the external auditor shall prepare and submit a
5858 report of the audit and recommendations for efficiency improvements
5959 to the governor, the Legislative Budget Board, the state auditor,
6060 the executive commissioner, and the chairs of the House Human
6161 Services Committee and the Senate Health and Human Services
6262 Committee. The executive commissioner and the state auditor shall
6363 publish the report, recommendations, and full audit on the
6464 commission's and the state auditor's Internet websites.
6565 SECTION 2. This Act takes effect September 1, 2021.