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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 Department of Family and |
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Protective Services. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter B, Chapter 40, Human Resources Code, |
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is amended by adding Section 40.045 to read as follows: |
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Sec. 40.045. EFFICIENCY AUDIT. (a) For purposes of this |
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section, "efficiency audit" means an investigation of the |
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operations of the department to examine fiscal management, |
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efficiency, outcomes for children and families served by the |
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department, and utilization of resources. |
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(b) During the state fiscal year ending August 31, 2022, and |
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every fourth year after that date, the department 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 shall satisfy the |
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department's annual internal audit requirements under Chapter |
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2102, Government Code. |
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(d) The department shall pay the costs associated with an |
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efficiency audit required under this section using money |
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appropriated for administrative and internal audit operations in |
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the state fiscal year the audit is conducted. |
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(e) If the department fails to conduct an efficiency audit |
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as required by this section, the amount appropriated to the |
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department by the legislature for the next state fiscal biennium |
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may not exceed the department's baseline budget. |
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(f) Not later than March 1 of the state fiscal year in which |
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an efficiency audit is required under this section, the |
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commissioner, in collaboration with the council, the department's |
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chief financial officer, and the department's internal audit |
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director, shall select an external auditor to conduct the |
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efficiency audit. |
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(g) The external auditor shall be independent of the |
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department'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 department's resources to determine |
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whether they are being used effectively and efficiently to achieve |
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desired outcomes for children and families served by the |
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department; |
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(2) identifying cost savings or reallocations of |
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resources; and |
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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. |
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(j) Not later than November 1 of the calendar year an |
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efficiency audit is conducted, the auditor shall prepare and submit |
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a report of the audit and recommendations for efficiency |
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improvements to the governor, the Legislative Budget Board, the |
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state auditor, the commissioner, the council, and the chairs of the |
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House Human Services Committee and the Senate Health and Human |
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Services Committee. |
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SECTION 2. This Act takes effect September 1, 2021. |