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A BILL TO BE ENTITLED
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AN ACT
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relating to efficiency audits of the Health and Human Services |
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Commission. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter A, Chapter 531, Government Code, is |
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amended by adding Section 531.005521 to read as follows: |
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Sec. 531.005521. EFFICIENCY AUDIT. (a) For purposes of |
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this section, "efficiency audit" means an investigation of the |
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operations of the commission to examine fiscal management, |
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efficiency, implementation of programs the commission administers |
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and the incidence of fraud, waste, and abuse in those programs, and |
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utilization of resources. |
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(b) In 2022 and every sixth year after that year, an |
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external auditor selected under Subsection (f) shall conduct an |
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efficiency audit. |
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(c) In a year in which an efficiency audit is completed as |
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required by this section, the efficiency audit satisfies the |
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commission's annual internal audit requirements under Section |
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531.00552. |
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(d) The commission shall pay the costs associated with an |
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efficiency audit required under this section using existing |
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resources. |
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(e) The state auditor shall ensure that the external auditor |
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conducts the efficiency audit in accordance with the requirements |
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of this section. |
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(f) Not later than March 1 of the year in which an efficiency |
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audit is required under this section, the state auditor shall |
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select an external auditor to conduct the efficiency audit. |
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(g) The external auditor shall be independent of the |
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commission's direction. |
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(h) The external auditor shall complete the audit not later |
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than the 90th day after the date the auditor is selected. |
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(i) The Legislative Budget Board shall establish the scope |
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of the efficiency audit and determine the areas of investigation |
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for the audit, including: |
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(1) reviewing the commission's resources to determine |
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whether those resources: |
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(A) are being used effectively and efficiently to |
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achieve desired outcomes for individuals receiving benefits under a |
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program the commission administers; and |
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(B) are not being used for purposes other than |
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the intended goals of the applicable program; |
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(2) identifying cost savings or reallocations of |
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resources; |
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(3) identifying opportunities for improving services |
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through consolidation of essential functions, outsourcing, and |
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elimination of duplicative efforts; and |
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(4) identifying whether the commission administers |
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each program in a manner consistent with any stated legislative |
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intent, if applicable. |
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(j) Not later than November 1 of the year an efficiency |
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audit is conducted, the external auditor shall prepare and submit a |
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report of the audit and recommendations for efficiency improvements |
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to the governor, the Legislative Budget Board, the state auditor, |
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the executive commissioner, and the chairs of the House Human |
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Services Committee and the Senate Health and Human Services |
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Committee. The executive commissioner and the state auditor shall |
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publish the report, recommendations, and full audit on the |
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commission's and the state auditor's Internet websites. |
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SECTION 2. This Act takes effect September 1, 2021. |