| 1 | 1 | | 88R13351 LRM-F |
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| 2 | 2 | | By: Guillen H.B. No. 3783 |
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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 audits of state border security programs. |
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| 8 | 8 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 9 | 9 | | SECTION 1. Chapter 421, Government Code, is amended by |
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| 10 | 10 | | adding Subchapter G to read as follows: |
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| 11 | 11 | | SUBCHAPTER G. AUDIT OF BORDER SECURITY PROGRAMS |
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| 12 | 12 | | Sec. 421.101. REQUIRED AUDIT. In 2024 and every sixth year |
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| 13 | 13 | | after that year, the state auditor shall conduct an economy and |
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| 14 | 14 | | efficiency audit, as defined by Section 321.0133, of each state |
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| 15 | 15 | | agency program intended primarily to provide security services, |
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| 16 | 16 | | including law enforcement services, in the area of the state along |
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| 17 | 17 | | the Texas-Mexico border. |
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| 18 | 18 | | Sec. 421.102. SELECTION AND SUPERVISION OF AUDITOR. (a) |
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| 19 | 19 | | Not later than March 1 of the year an audit is conducted under this |
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| 20 | 20 | | subchapter, the state auditor shall select an external auditor to |
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| 21 | 21 | | conduct the audit. |
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| 22 | 22 | | (b) The external auditor shall be independent and not |
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| 23 | 23 | | subject to direction from any state agency subject to evaluation by |
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| 24 | 24 | | the auditor for purposes of this subchapter. |
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| 25 | 25 | | (c) The state auditor shall oversee the external auditor and |
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| 26 | 26 | | ensure that the audit is conducted in accordance with the |
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| 27 | 27 | | requirements of this subchapter. |
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| 28 | 28 | | (d) The cost of the audit shall be paid for using existing |
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| 29 | 29 | | resources allocated for the purpose of auditing the agencies |
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| 30 | 30 | | identified in Section 421.103(b). |
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| 31 | 31 | | Sec. 421.103. SCOPE OF AUDIT. (a) The audit shall: |
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| 32 | 32 | | (1) examine all state resources, such as financial |
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| 33 | 33 | | resources, personnel, and technology, used in ensuring the security |
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| 34 | 34 | | of the Texas-Mexico border; |
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| 35 | 35 | | (2) assess the efficiency and effectiveness of state |
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| 36 | 36 | | border security programs; |
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| 37 | 37 | | (3) identify any duplication, overlap, and conflict |
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| 38 | 38 | | between border security programs; |
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| 39 | 39 | | (4) examine communication and coordination among |
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| 40 | 40 | | state agencies responsible for border security programs; and |
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| 41 | 41 | | (5) assess the efficiency and effectiveness of state |
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| 42 | 42 | | and federal coordination and cooperation on border security |
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| 43 | 43 | | operations. |
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| 44 | 44 | | (b) The following agencies are included in the audit: |
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| 45 | 45 | | (1) Department of Public Safety of the State of Texas; |
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| 46 | 46 | | (2) Texas Military Department; |
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| 47 | 47 | | (3) Texas Division of Emergency Management; |
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| 48 | 48 | | (4) Parks and Wildlife Department; |
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| 49 | 49 | | (5) Texas Department of Criminal Justice; and |
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| 50 | 50 | | (6) Office of Court Administration of the Texas |
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| 51 | 51 | | Judicial System. |
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| 52 | 52 | | (c) The state auditor may select other relevant state |
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| 53 | 53 | | agencies or programs in addition to those listed in Subsection (b) |
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| 54 | 54 | | for inclusion in the audit. |
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| 55 | 55 | | Sec. 421.104. DELIVERY OF AUDIT RESULTS. (a) The external |
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| 56 | 56 | | auditor must complete the audit not later than the 90th day after |
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| 57 | 57 | | the date the auditor is selected and present the auditor's results |
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| 58 | 58 | | and recommendations to the state auditor and the chief |
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| 59 | 59 | | administrative officers of the agencies subject to the audit. |
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| 60 | 60 | | (b) Not later than November 1 of the year an audit is |
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| 61 | 61 | | conducted, the state auditor shall prepare and submit a report of |
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| 62 | 62 | | the audit and recommendations for improvement to the governor, the |
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| 63 | 63 | | lieutenant governor, the speaker of the house of representatives, |
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| 64 | 64 | | and the Legislative Budget Board. The state auditor shall publish |
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| 65 | 65 | | the report, recommendations, and audit on the state auditor's |
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| 66 | 66 | | publicly accessible Internet website. |
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| 67 | 67 | | SECTION 2. This Act takes effect September 1, 2023. |
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