| 1 | 1 | | By: Martinez Fischer H.B. No. 1994 |
|---|
| 2 | 2 | | |
|---|
| 3 | 3 | | |
|---|
| 4 | 4 | | |
|---|
| 5 | 5 | | |
|---|
| 6 | 6 | | A BILL TO BE ENTITLED |
|---|
| 7 | 7 | | AN ACT |
|---|
| 8 | 8 | | relating to efficiency audits of Operation Lone Star and other |
|---|
| 9 | 9 | | border security programs. |
|---|
| 10 | 10 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|---|
| 11 | 11 | | SECTION 1. Subchapter D, Chapter 411, Government Code, is |
|---|
| 12 | 12 | | amended by adding Section 411.056 to read as follows: |
|---|
| 13 | 13 | | Sec. 411.056. EFFICIENCY AUDIT. (a) For purposes of this |
|---|
| 14 | 14 | | section, "efficiency audit" means an investigation of the |
|---|
| 15 | 15 | | implementation and administration of Operation Lone Star and other |
|---|
| 16 | 16 | | border security programs to examine fiscal management, efficiency |
|---|
| 17 | 17 | | of the use of resources, and the effectiveness of state efforts in |
|---|
| 18 | 18 | | achieving the border security goals of this state. |
|---|
| 19 | 19 | | (b) In 2024 and every second year after that year, an |
|---|
| 20 | 20 | | external auditor selected under Subsection (e) shall conduct the |
|---|
| 21 | 21 | | efficiency audit required by this section. |
|---|
| 22 | 22 | | (c) The department shall pay the costs associated with an |
|---|
| 23 | 23 | | efficiency audit required under this section using existing |
|---|
| 24 | 24 | | resources. |
|---|
| 25 | 25 | | (d) The comptroller shall ensure that the external auditor |
|---|
| 26 | 26 | | conducts the efficiency audit in accordance with the requirements |
|---|
| 27 | 27 | | of this section. |
|---|
| 28 | 28 | | (e) Not later than March 1 of the year in which an efficiency |
|---|
| 29 | 29 | | audit is required under this section, the comptroller shall select |
|---|
| 30 | 30 | | and contract with an external auditor to conduct the efficiency |
|---|
| 31 | 31 | | audit. |
|---|
| 32 | 32 | | (f) The external auditor shall be independent and not |
|---|
| 33 | 33 | | subject to direction from: |
|---|
| 34 | 34 | | (1) the department; |
|---|
| 35 | 35 | | (2) the Texas Military Department; or |
|---|
| 36 | 36 | | (3) any other state agency subject to evaluation by |
|---|
| 37 | 37 | | the auditor for purposes of this section or that receives or spends |
|---|
| 38 | 38 | | money under the programs described by Subsection (a). |
|---|
| 39 | 39 | | (g) The external auditor shall complete the audit not later |
|---|
| 40 | 40 | | than the 90th day after the date the auditor is selected. |
|---|
| 41 | 41 | | (h) The Legislative Budget Board shall establish the scope |
|---|
| 42 | 42 | | of the efficiency audit and determine the areas of investigation |
|---|
| 43 | 43 | | for the audit, including: |
|---|
| 44 | 44 | | (1) reviewing the resources dedicated to a program |
|---|
| 45 | 45 | | described by Subsection (a) to determine whether those resources: |
|---|
| 46 | 46 | | (A) are being used effectively and efficiently to |
|---|
| 47 | 47 | | achieve desired program outcomes, including securing the border; |
|---|
| 48 | 48 | | and |
|---|
| 49 | 49 | | (B) are not being used for purposes other than |
|---|
| 50 | 50 | | the intended goals of the applicable program; |
|---|
| 51 | 51 | | (2) identifying cost savings or reallocations of |
|---|
| 52 | 52 | | resources; and |
|---|
| 53 | 53 | | (3) reviewing governmental contracts and grants made |
|---|
| 54 | 54 | | related to border security programs. |
|---|
| 55 | 55 | | (i) Not later than November 1 of the year an efficiency |
|---|
| 56 | 56 | | audit is conducted, the external auditor shall prepare and submit a |
|---|
| 57 | 57 | | report of the audit and recommendations for efficiency improvements |
|---|
| 58 | 58 | | to the governor, the Legislative Budget Board, the state auditor, |
|---|
| 59 | 59 | | the comptroller, and the chairs of the house appropriations |
|---|
| 60 | 60 | | committee and the senate finance committee. The governor and the |
|---|
| 61 | 61 | | comptroller shall publish the report, recommendations, and full |
|---|
| 62 | 62 | | audit on the governor's and the comptroller's Internet websites. |
|---|
| 63 | 63 | | SECTION 2. This Act takes effect September 1, 2025. |
|---|