87R5270 MM-F
By: Kolkhorst S.B. No. 1577
A BILL TO BE ENTITLED
AN ACT
relating to efficiency audits of the Department of Family and
Protective Services.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter B, Chapter 40, Human Resources Code,
is amended by adding Section 40.045 to read as follows:
Sec. 40.045. EFFICIENCY AUDIT. (a) For purposes of this
section, "efficiency audit" means an investigation of the
operations of the department to examine fiscal management,
efficiency, outcomes for children and families served by the
department, and utilization of resources.
(b) During the state fiscal year ending August 31, 2022, and
every fourth year after that date, the department shall conduct an
efficiency audit.
(c) In a year in which an efficiency audit is completed as
required by this section, the efficiency audit shall satisfy the
department's annual internal audit requirements under Chapter
2102, Government Code.
(d) The department shall pay the costs associated with an
efficiency audit required under this section using money
appropriated for administrative and internal audit operations in
the state fiscal year the audit is conducted.
(e) If the department fails to conduct an efficiency audit
as required by this section, the amount appropriated to the
department by the legislature for the next state fiscal biennium
may not exceed the department's baseline budget.
(f) Not later than March 1 of the state fiscal year in which
an efficiency audit is required under this section, the
commissioner, in collaboration with the council, the department's
chief financial officer, and the department's internal audit
director, shall select an external auditor to conduct the
efficiency audit.
(g) The external auditor shall be independent of the
department'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 department's resources to determine
whether they are being used effectively and efficiently to achieve
desired outcomes for children and families served by the
department;
(2) identifying cost savings or reallocations of
resources; and
(3) identifying opportunities for improving services
through consolidation of essential functions, outsourcing, and
elimination of duplicative efforts.
(j) Not later than November 1 of the calendar year an
efficiency audit is conducted, the 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 commissioner, the council, and the chairs of the
House Human Services Committee and the Senate Health and Human
Services Committee.
SECTION 2. This Act takes effect September 1, 2021.