1 | 1 | | 87R5270 MM-F |
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2 | 2 | | By: Kolkhorst S.B. No. 1577 |
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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 Department of Family and |
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8 | 8 | | Protective Services. |
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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 B, Chapter 40, Human Resources Code, |
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11 | 11 | | is amended by adding Section 40.045 to read as follows: |
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12 | 12 | | Sec. 40.045. EFFICIENCY AUDIT. (a) For purposes of this |
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13 | 13 | | section, "efficiency audit" means an investigation of the |
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14 | 14 | | operations of the department to examine fiscal management, |
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15 | 15 | | efficiency, outcomes for children and families served by the |
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16 | 16 | | department, and utilization of resources. |
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17 | 17 | | (b) During the state fiscal year ending August 31, 2022, and |
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18 | 18 | | every fourth year after that date, the department shall conduct an |
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19 | 19 | | efficiency audit. |
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20 | 20 | | (c) In a year in which an efficiency audit is completed as |
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21 | 21 | | required by this section, the efficiency audit shall satisfy the |
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22 | 22 | | department's annual internal audit requirements under Chapter |
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23 | 23 | | 2102, Government Code. |
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24 | 24 | | (d) The department shall pay the costs associated with an |
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25 | 25 | | efficiency audit required under this section using money |
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26 | 26 | | appropriated for administrative and internal audit operations in |
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27 | 27 | | the state fiscal year the audit is conducted. |
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28 | 28 | | (e) If the department fails to conduct an efficiency audit |
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29 | 29 | | as required by this section, the amount appropriated to the |
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30 | 30 | | department by the legislature for the next state fiscal biennium |
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31 | 31 | | may not exceed the department's baseline budget. |
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32 | 32 | | (f) Not later than March 1 of the state fiscal year in which |
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33 | 33 | | an efficiency audit is required under this section, the |
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34 | 34 | | commissioner, in collaboration with the council, the department's |
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35 | 35 | | chief financial officer, and the department's internal audit |
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36 | 36 | | director, shall select an external auditor to conduct the |
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37 | 37 | | efficiency audit. |
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38 | 38 | | (g) The external auditor shall be independent of the |
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39 | 39 | | department's direction. |
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40 | 40 | | (h) The external auditor shall complete the audit not later |
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41 | 41 | | than the 90th day after the date the auditor is selected. |
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42 | 42 | | (i) The Legislative Budget Board shall establish the scope |
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43 | 43 | | of the efficiency audit and determine the areas of investigation |
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44 | 44 | | for the audit, including: |
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45 | 45 | | (1) reviewing the department's resources to determine |
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46 | 46 | | whether they are being used effectively and efficiently to achieve |
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47 | 47 | | desired outcomes for children and families served by the |
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48 | 48 | | department; |
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49 | 49 | | (2) identifying cost savings or reallocations of |
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50 | 50 | | resources; and |
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51 | 51 | | (3) identifying opportunities for improving services |
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52 | 52 | | through consolidation of essential functions, outsourcing, and |
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53 | 53 | | elimination of duplicative efforts. |
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54 | 54 | | (j) Not later than November 1 of the calendar year an |
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55 | 55 | | efficiency audit is conducted, the auditor shall prepare and submit |
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56 | 56 | | a report of the audit and recommendations for efficiency |
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57 | 57 | | improvements to the governor, the Legislative Budget Board, the |
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58 | 58 | | state auditor, the commissioner, the council, and the chairs of the |
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59 | 59 | | House Human Services Committee and the Senate Health and Human |
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60 | 60 | | Services Committee. |
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61 | 61 | | SECTION 2. This Act takes effect September 1, 2021. |
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