By: RodrÃguez Ramos H.B. No. 5557 A BILL TO BE ENTITLED AN ACT relating to periodic comprehensive forensic and efficiency audits of state border security activities and the enforcement of audit recommendations. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. PURPOSE AND FINDINGS. (a) The Legislature finds that: (1) The effectiveness and efficiency of state-funded border security activities must be assessed to ensure optimal use of public resources; (2) Transparency and accountability in expenditures and operations are essential to eliminating inefficiencies and preventing fraud, waste, and abuse; and (3) Regular, independent audits strengthen legislative oversight and enhance data-driven decision-making. SECTION 2. Chapter 321, Government Code, is amended by adding Section 321.027 to read as follows: Sec. 321.027. BORDER SECURITY ACTIVITY AUDITS. (a) At least once every three years, the State Auditor's Office shall include in the audit plan comprehensive forensic and efficiency audits of all state-funded border security activities carried out by the Texas Department of Public Safety, Texas Military Department, Texas Division of Emergency Management, Texas Parks and Wildlife Department, Texas Department of Criminal Justice, and the Office of Court Administration of the Texas Judicial System. (a-1) The first audit required under this section must commence no later than December 1, 2025. This subsection expires December 1, 2026. (b) The State Auditor may select other relevant state agencies or programs in addition to those listed in Subsection (a) for inclusion in the audits. (c) Each of the agencies listed in Subsection (a) shall: (1) Fully cooperate with audits conducted by the State Auditor's Office; (2) Provide access to all records, contracts, and expenditures related to border security; and (3) Implement audit recommendations as required by law. (d) The State Auditor's Office shall submit a report of its findings and recommendations to the Governor, Lieutenant Governor, Speaker of the House, Legislative Budget Board, House Delivery of Government Efficiency Committee, and other relevant legislative committees no later than the 30th day after the audit's completion. (e) The State Auditor's Office shall publish each audit report on its official website no later than the 45th day after the audit's completion. Each summary must remain publicly accessible for at least five years and exclude information classified as confidential or security-sensitive under state law. (f) If an audit conducted under this section identifies financial mismanagement, waste, fraud, or noncompliance with state law, the audited agency shall: (1) Develop and implement a corrective action plan within 90 days; and (2) Submit progress reports every six months to the State Auditor's Office and Legislative Budget Board until all deficiencies are resolved. (g) An agency that fails to implement corrective actions within 12 months after the audit report's issuance may be subject to: (1) suspension of discretionary border security funding, subject to review by the Legislative Budget Board; and (2) referral to the Governor, Lieutenant Governor, and Speaker of the House for legislative action, including potential statutory remedies. (h) In this section: (1) "Border security activity" includes any state-funded initiative, operation, program, or activity intended to: (A) provide security services, including law enforcement services, in the area of the state along the Texas-Mexico border; (B) deter transnational criminal activity; or (C) assist state or federal immigration enforcement efforts. (2) "Comprehensive forensic audit" means an audit that evaluates financial integrity, operational efficiency, compliance with applicable laws, and measurable effectiveness of program objectives. (3) "Efficiency audit" has the meaning assigned by Section 321.0133. (i) An agency subject to an administrative penalty under Subsection (g) may appeal the penalty decision to the State Office of Administrative Hearings. The appeal must be filed within 30 days after the agency receives notice of the penalty, and the determination of the administrative law judge is final unless modified by legislative action. SECTION 3. Chapter 411, Government Code, is amended by adding Section 411.0205 to read as follows: Sec. 411.0205. BORDER SECURITY ACTIVITY ACCOUNTABILITY. (a) The Texas Department of Public Safety shall: (1) Maintain complete and accurate records of all border security activity-related expenditures, contracts, and procurement activities; and (2) Provide all records and documentation necessary for the State Auditor's Office to conduct audits as required by Section 321.027. SECTION 4. Chapter 418, Government Code, is amended by adding Section 418.027 to read as follows: Sec. 418.027. BORDER SECURITY EXPENDITURE REPORTING. (a) The Texas Division of Emergency Management shall: (1) Maintain complete and accurate records of all border security activity-related expenditures, contracts, and procurement activities; and (2) Provide all records and documentation necessary for the State Auditor's Office to conduct audits as required by Section 321.027. SECTION 5. Chapter 437, Government Code, is amended by adding Section 437.108 to read as follows: Sec. 437.108. BORDER SECURITY ACTIVITY AUDIT REQUIREMENTS. (a) The Texas Military Department shall: (1) Maintain complete and accurate records of all border security activity-related expenditures, contracts, and procurement activities; and (2) Provide all records and documentation necessary for the State Auditor's Office to conduct audits as required by Section 321.027. SECTION 6. Chapter 493, Government Code, is amended to add Section 493.010 as follows: Sec. 493.010. BORDER SECURITY DETENTION AUDIT REQUIREMENTS. (a) The Texas Department of Criminal Justice shall: (1) Maintain complete and accurate records of all border security activity-related expenditures, contracts, and procurement activities; and (2) Provide all records and documentation necessary for the State Auditor's Office to conduct audits as required by Section 321.027. SECTION 7. Chapter 72, Government Code, is amended by adding Section 72.035 to read as follows: Sec. 72.035. BORDER SECURITY COURT ADMINISTRATION AUDITS. (a) The Office of Court Administration shall: (1) Maintain complete and accurate records of all border security activity-related expenditures, contracts, and procurement activities; and (2) Provide all records and documentation necessary for the State Auditor's Office to conduct audits as required by Section 321.027. SECTION 8. Chapter 11, Parks and Wildlife Code, is amended by adding Section 11.108 to read as follows: Sec. 11.108. BORDER SECURITY ACTIVITY AUDIT REQUIREMENTS. (a) The Texas Parks and Wildlife Department shall: (1) Maintain complete and accurate records of all border security activity-related expenditures, contracts, and procurement activities; and (2) Provide all records and documentation necessary for the State Auditor's Office to conduct audits as required by Section 321.027. SECTION 9. This Act takes effect September 1, 2025.