88R13351 LRM-F By: Guillen H.B. No. 3783 A BILL TO BE ENTITLED AN ACT relating to audits of state border security programs. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Chapter 421, Government Code, is amended by adding Subchapter G to read as follows: SUBCHAPTER G. AUDIT OF BORDER SECURITY PROGRAMS Sec. 421.101. REQUIRED AUDIT. In 2024 and every sixth year after that year, the state auditor shall conduct an economy and efficiency audit, as defined by Section 321.0133, of each state agency program intended primarily to provide security services, including law enforcement services, in the area of the state along the Texas-Mexico border. Sec. 421.102. SELECTION AND SUPERVISION OF AUDITOR. (a) Not later than March 1 of the year an audit is conducted under this subchapter, the state auditor shall select an external auditor to conduct the audit. (b) The external auditor shall be independent and not subject to direction from any state agency subject to evaluation by the auditor for purposes of this subchapter. (c) The state auditor shall oversee the external auditor and ensure that the audit is conducted in accordance with the requirements of this subchapter. (d) The cost of the audit shall be paid for using existing resources allocated for the purpose of auditing the agencies identified in Section 421.103(b). Sec. 421.103. SCOPE OF AUDIT. (a) The audit shall: (1) examine all state resources, such as financial resources, personnel, and technology, used in ensuring the security of the Texas-Mexico border; (2) assess the efficiency and effectiveness of state border security programs; (3) identify any duplication, overlap, and conflict between border security programs; (4) examine communication and coordination among state agencies responsible for border security programs; and (5) assess the efficiency and effectiveness of state and federal coordination and cooperation on border security operations. (b) The following agencies are included in the audit: (1) Department of Public Safety of the State of Texas; (2) Texas Military Department; (3) Texas Division of Emergency Management; (4) Parks and Wildlife Department; (5) Texas Department of Criminal Justice; and (6) Office of Court Administration of the Texas Judicial System. (c) The state auditor may select other relevant state agencies or programs in addition to those listed in Subsection (b) for inclusion in the audit. Sec. 421.104. DELIVERY OF AUDIT RESULTS. (a) The external auditor must complete the audit not later than the 90th day after the date the auditor is selected and present the auditor's results and recommendations to the state auditor and the chief administrative officers of the agencies subject to the audit. (b) Not later than November 1 of the year an audit is conducted, the state auditor shall prepare and submit a report of the audit and recommendations for improvement to the governor, the lieutenant governor, the speaker of the house of representatives, and the Legislative Budget Board. The state auditor shall publish the report, recommendations, and audit on the state auditor's publicly accessible Internet website. SECTION 2. This Act takes effect September 1, 2023.