2 | 4 | | |
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3 | 5 | | |
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4 | 6 | | A BILL TO BE ENTITLED |
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5 | 7 | | AN ACT |
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6 | 8 | | relating to periodic comprehensive forensic and efficiency audits |
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7 | 9 | | of state border security activities and the enforcement of audit |
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8 | 10 | | recommendations. |
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9 | 11 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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10 | 12 | | SECTION 1. PURPOSE AND FINDINGS. (a) The Legislature finds |
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11 | 13 | | that: |
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12 | 14 | | (1) The effectiveness and efficiency of state-funded |
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13 | 15 | | border security activities must be assessed to ensure optimal use |
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14 | 16 | | of public resources; |
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15 | 17 | | (2) Transparency and accountability in expenditures |
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16 | 18 | | and operations are essential to eliminating inefficiencies and |
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17 | 19 | | preventing fraud, waste, and abuse; and |
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18 | 20 | | (3) Regular, independent audits strengthen |
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19 | 21 | | legislative oversight and enhance data-driven decision-making. |
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20 | 22 | | SECTION 2. Chapter 321, Government Code, is amended by |
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21 | 23 | | adding Section 321.027 to read as follows: |
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22 | 24 | | Sec. 321.027. BORDER SECURITY ACTIVITY AUDITS. (a) At |
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23 | 25 | | least once every three years, the State Auditor's Office shall |
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24 | 26 | | include in the audit plan comprehensive forensic and efficiency |
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25 | 27 | | audits of all state-funded border security activities carried out |
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26 | 28 | | by the Texas Department of Public Safety, Texas Military |
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27 | 29 | | Department, Texas Division of Emergency Management, Texas Parks and |
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28 | 30 | | Wildlife Department, Texas Department of Criminal Justice, and the |
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29 | 31 | | Office of Court Administration of the Texas Judicial System. |
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30 | 32 | | (a-1) The first audit required under this section must |
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31 | 33 | | commence no later than December 1, 2025. This subsection expires |
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32 | 34 | | December 1, 2026. |
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33 | 35 | | (b) The State Auditor may select other relevant state |
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34 | 36 | | agencies or programs in addition to those listed in Subsection (a) |
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35 | 37 | | for inclusion in the audits. |
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36 | 38 | | (c) Each of the agencies listed in Subsection (a) shall: |
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37 | 39 | | (1) Fully cooperate with audits conducted by the State |
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38 | 40 | | Auditor's Office; |
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39 | 41 | | (2) Provide access to all records, contracts, and |
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40 | 42 | | expenditures related to border security; and |
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41 | 43 | | (3) Implement audit recommendations as required by |
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42 | 44 | | law. |
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43 | 45 | | (d) The State Auditor's Office shall submit a report of its |
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44 | 46 | | findings and recommendations to the Governor, Lieutenant Governor, |
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45 | 47 | | Speaker of the House, Legislative Budget Board, House Delivery of |
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46 | 48 | | Government Efficiency Committee, and other relevant legislative |
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47 | 49 | | committees no later than the 30th day after the audit's completion. |
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48 | 50 | | (e) The State Auditor's Office shall publish each audit |
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49 | 51 | | report on its official website no later than the 45th day after the |
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50 | 52 | | audit's completion. Each summary must remain publicly accessible |
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51 | 53 | | for at least five years and exclude information classified as |
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52 | 54 | | confidential or security-sensitive under state law. |
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53 | 55 | | (f) If an audit conducted under this section identifies |
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54 | 56 | | financial mismanagement, waste, fraud, or noncompliance with state |
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55 | 57 | | law, the audited agency shall: |
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56 | 58 | | (1) Develop and implement a corrective action plan |
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57 | 59 | | within 90 days; and |
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58 | 60 | | (2) Submit progress reports every six months to the |
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59 | 61 | | State Auditor's Office and Legislative Budget Board until all |
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60 | 62 | | deficiencies are resolved. |
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61 | 63 | | (g) An agency that fails to implement corrective actions |
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62 | 64 | | within 12 months after the audit report's issuance may be subject |
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63 | 65 | | to: |
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64 | 66 | | (1) suspension of discretionary border security |
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65 | 67 | | funding, subject to review by the Legislative Budget Board; and |
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66 | 68 | | (2) referral to the Governor, Lieutenant Governor, and |
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67 | 69 | | Speaker of the House for legislative action, including potential |
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68 | 70 | | statutory remedies. |
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69 | 71 | | (h) In this section: |
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70 | 72 | | (1) "Border security activity" includes any |
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71 | 73 | | state-funded initiative, operation, program, or activity intended |
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72 | 74 | | to: |
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73 | 75 | | (A) provide security services, including law |
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74 | 76 | | enforcement services, in the area of the state along the |
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75 | 77 | | Texas-Mexico border; |
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76 | 78 | | (B) deter transnational criminal activity; or |
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77 | 79 | | (C) assist state or federal immigration |
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78 | 80 | | enforcement efforts. |
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79 | 81 | | (2) "Comprehensive forensic audit" means an audit that |
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80 | 82 | | evaluates financial integrity, operational efficiency, compliance |
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81 | 83 | | with applicable laws, and measurable effectiveness of program |
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82 | 84 | | objectives. |
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83 | 85 | | (3) "Efficiency audit" has the meaning assigned by |
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84 | 86 | | Section 321.0133. |
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85 | 87 | | (i) An agency subject to an administrative penalty under |
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86 | 88 | | Subsection (g) may appeal the penalty decision to the State Office |
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87 | 89 | | of Administrative Hearings. The appeal must be filed within 30 days |
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88 | 90 | | after the agency receives notice of the penalty, and the |
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89 | 91 | | determination of the administrative law judge is final unless |
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90 | 92 | | modified by legislative action. |
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91 | 93 | | SECTION 3. Chapter 411, Government Code, is amended by |
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92 | 94 | | adding Section 411.0205 to read as follows: |
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93 | 95 | | Sec. 411.0205. BORDER SECURITY ACTIVITY ACCOUNTABILITY. |
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94 | 96 | | (a) The Texas Department of Public Safety shall: |
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95 | 97 | | (1) Maintain complete and accurate records of all |
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96 | 98 | | border security activity-related expenditures, contracts, and |
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97 | 99 | | procurement activities; and |
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98 | 100 | | (2) Provide all records and documentation necessary |
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99 | 101 | | for the State Auditor's Office to conduct audits as required by |
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100 | 102 | | Section 321.027. |
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101 | 103 | | SECTION 4. Chapter 418, Government Code, is amended by |
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102 | 104 | | adding Section 418.027 to read as follows: |
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103 | 105 | | Sec. 418.027. BORDER SECURITY EXPENDITURE REPORTING. (a) |
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104 | 106 | | The Texas Division of Emergency Management shall: |
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105 | 107 | | (1) Maintain complete and accurate records of all |
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106 | 108 | | border security activity-related expenditures, contracts, and |
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107 | 109 | | procurement activities; and |
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108 | 110 | | (2) Provide all records and documentation necessary |
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109 | 111 | | for the State Auditor's Office to conduct audits as required by |
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110 | 112 | | Section 321.027. |
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111 | 113 | | SECTION 5. Chapter 437, Government Code, is amended by |
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112 | 114 | | adding Section 437.108 to read as follows: |
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113 | 115 | | Sec. 437.108. BORDER SECURITY ACTIVITY AUDIT REQUIREMENTS. |
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114 | 116 | | (a) The Texas Military Department shall: |
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115 | 117 | | (1) Maintain complete and accurate records of all |
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116 | 118 | | border security activity-related expenditures, contracts, and |
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117 | 119 | | procurement activities; and |
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118 | 120 | | (2) Provide all records and documentation necessary |
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119 | 121 | | for the State Auditor's Office to conduct audits as required by |
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120 | 122 | | Section 321.027. |
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121 | 123 | | SECTION 6. Chapter 493, Government Code, is amended to add |
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122 | 124 | | Section 493.010 as follows: |
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123 | 125 | | Sec. 493.010. BORDER SECURITY DETENTION AUDIT |
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124 | 126 | | REQUIREMENTS. (a) The Texas Department of Criminal Justice shall: |
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125 | 127 | | (1) Maintain complete and accurate records of all |
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126 | 128 | | border security activity-related expenditures, contracts, and |
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127 | 129 | | procurement activities; and |
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128 | 130 | | (2) Provide all records and documentation necessary |
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129 | 131 | | for the State Auditor's Office to conduct audits as required by |
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130 | 132 | | Section 321.027. |
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131 | 133 | | SECTION 7. Chapter 72, Government Code, is amended by |
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132 | 134 | | adding Section 72.035 to read as follows: |
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133 | 135 | | Sec. 72.035. BORDER SECURITY COURT ADMINISTRATION AUDITS. |
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134 | 136 | | (a) The Office of Court Administration shall: |
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135 | 137 | | (1) Maintain complete and accurate records of all |
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136 | 138 | | border security activity-related expenditures, contracts, and |
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137 | 139 | | procurement activities; and |
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138 | 140 | | (2) Provide all records and documentation necessary |
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139 | 141 | | for the State Auditor's Office to conduct audits as required by |
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140 | 142 | | Section 321.027. |
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141 | 143 | | SECTION 8. Chapter 11, Parks and Wildlife Code, is amended |
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142 | 144 | | by adding Section 11.108 to read as follows: |
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143 | 145 | | Sec. 11.108. BORDER SECURITY ACTIVITY AUDIT REQUIREMENTS. |
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144 | 146 | | (a) The Texas Parks and Wildlife Department shall: |
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145 | 147 | | (1) Maintain complete and accurate records of all |
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146 | 148 | | border security activity-related expenditures, contracts, and |
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147 | 149 | | procurement activities; and |
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148 | 150 | | (2) Provide all records and documentation necessary |
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149 | 151 | | for the State Auditor's Office to conduct audits as required by |
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150 | 152 | | Section 321.027. |
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151 | 153 | | SECTION 9. This Act takes effect September 1, 2025. |
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