By: Springer S.B. No. 657
A BILL TO BE ENTITLED
AN ACT
relating to regular efficiency audits of public benefits programs.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Title 2, Subtitle C, Chapter 31, Human Resources
Code, is amended by adding Section 31.019 to read as follows:
Sec. 34.019. EFFICIENCY AUDIT. (a) For purposes of this
section, "efficiency audit" means an investigation of the
implementation and administration of the Temporary Assistance for
Needy Families program established under Part A, Subchapter IV,
Social Security Act (42 U.S.C. Section 601 et seq.) and the State
Temporary Assistance and Support Services Program authorized by
Chapter 34, Human Resources Code for the purpose of assessing the
fiscal management of the program, efficiency of resource
utilization, and effectiveness of state efforts at achieving the
four goals of the program as enumerated in 42 U.S.C. Sec. 601(a).
(b) The State Auditor shall be responsible for ensuring that
the efficiency audit is conducted in accordance with the
requirements of this Section.
(c) The initial efficiency audit shall be conducted in
fiscal year 2022 with subsequent audits occurring every six years
during the even-numbered year immediately preceding the convening
of a regular session of the legislature.
(d) The Health and Human Services Commission, as
administrator for the Temporary Assistance for Needy Families
program in Texas, shall pay for costs associated with an efficiency
audit out of existing resources.
(e) The State Auditor shall select a third-party auditor to
conduct an efficiency audit under this section no later than six
months before the end of the fiscal year in which an efficiency
audit is required.
(f) The third-party auditor must maintain independence from
all departments subject to evaluation and those receiving or
expending funds under the TANF program.
(g) The third-party auditor shall complete the audit not
later than three months after the date the auditor was engaged.
(h) The Legislative Budget Board shall establish guidelines
identifying the scope and areas of investigation of an efficiency
audit, including identification of:
(1) resources being used effectively and efficiently
to achieve desired outcomes for program beneficiaries;
(2) resources being used for purposes other than the
intended goals of the TANF program;
(3) potential cost savings or reallocations; and
(4) opportunities for improving services through
consolidation of essential functions, outsourcing, and elimination
of duplicative efforts.
(i) The third-party auditor shall prepare and submit a
report of the audit and recommendations for efficiency improvements
before November 1 of the year the audit is conducted to the
governor, the Legislative Budget Board, the State Auditor, the
commissioners of each state department reviewed, and the chairs of
the House Human Services Committee and the Senate Health and Human
Services Committee. The report, recommendations, and full audit
shall also be posted to the public websites of the State Auditor and
Health and Human Services Commission.
SECTION 2. This Act takes effect September 1, 2021.