By Cuellar H.B. No. 1392
75R2879 PEP-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the consolidation of the fiscal and program audit
1-3 functions of the Texas Department of Criminal Justice.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Sections 493.002(a) and (c), Government Code, are
1-6 amended to read as follows:
1-7 (a) The following divisions are within the department:
1-8 (1) the community justice assistance division;
1-9 (2) the institutional division;
1-10 (3) the pardons and paroles division; [and]
1-11 (4) the state jail division; and
1-12 (5) the internal audit division.
1-13 (c) The executive director shall hire a director for each
1-14 division in the department. Except as provided by Section
1-15 493.0052, each [Each] director serves at the pleasure of the
1-16 executive director.
1-17 SECTION 2. Section 493.0081, Government Code, is
1-18 redesignated as Section 493.0052, Government Code, and amended to
1-19 read as follows:
1-20 Sec. 493.0052 [493.0081]. [OFFICE OF] INTERNAL AUDIT
1-21 DIVISION [AUDITS]. (a) The executive director [board] shall hire
1-22 a director for [create within] the [department an office of]
1-23 internal audit division [audits]. [The board shall employ a chief
1-24 of the office of internal audits based on recommendations from the
2-1 executive director regarding qualified candidates for the
2-2 position.] The employment of the director [chief of the office of
2-3 internal audits] may be terminated only with the approval of the
2-4 board.
2-5 (b) The [office of] internal audit division [audits] shall
2-6 conduct all internal audits, contract audits, and community
2-7 supervision and corrections department audits for the department.
2-8 The division shall:
2-9 (1) conduct recurring financial and management audits;
2-10 (2) conduct internal audits to evaluate department
2-11 programs and the economy and efficiency of those programs; and
2-12 (3) recommend improvements in management and programs
2-13 on the basis of evaluations made under this subsection.
2-14 (c) The director [chief of the office] of the internal audit
2-15 division [audits] shall send reports, audits, evaluations, and
2-16 recommendations to the executive director. The director [chief]
2-17 shall report directly to the board at least once a year on:
2-18 (1) the activities of the division [office]; and
2-19 (2) the response of the department to recommendations
2-20 made by the division [office].
2-21 (d) The director [chief] shall report directly to the board
2-22 on other matters at the times required by board policy.
2-23 (e) The office of the state auditor shall provide ongoing
2-24 training and technical assistance for the benefit of the internal
2-25 audit division and the department's managers. The training and
2-26 assistance provided shall include training and assistance with
2-27 respect to the design and implementation of effective internal
3-1 audit plans, the development of practical fiscal oversight
3-2 strategies that are prioritized according to degree of risk, and
3-3 the advancement of antifraud measures. The state auditor's office
3-4 shall assist the department in preparing the annual audit plan
3-5 required by Section 2102.005 for fiscal years 1998 and 1999. This
3-6 subsection expires January 1, 2000.
3-7 SECTION 3. Chapter 493, Government Code, is amended by
3-8 adding Section 493.0082 to read as follows:
3-9 Sec. 493.0082. MONEY TO BE DEPOSITED IN TREASURY. All money
3-10 collected or received by the department, including money in the
3-11 inmate trust account, employee trust account, or education and
3-12 recreation fund, shall be deposited in the general revenue fund of
3-13 the state treasury. Money collected or received for a trust
3-14 account or special account shall be deposited to the credit of that
3-15 account.
3-16 SECTION 4. Section 509.005(a), Government Code, is amended
3-17 to read as follows:
3-18 (a) The division may inspect and evaluate a department and
3-19 the internal audit division may [or] conduct an audit of financial
3-20 records of a department at any reasonable time to determine
3-21 compliance with the division's rules and standards.
3-22 SECTION 5. This Act takes effect September 1, 1997.
3-23 SECTION 6. Not later than October 1, 1997, the custodian of
3-24 a fund or account in which money is held by the Texas Department of
3-25 Criminal Justice outside of the state treasury shall deposit that
3-26 money in the general revenue fund of the state treasury as required
3-27 by Section 493.0082, Government Code, as added by this Act.
4-1 SECTION 7. The importance of this legislation and the
4-2 crowded condition of the calendars in both houses create an
4-3 emergency and an imperative public necessity that the
4-4 constitutional rule requiring bills to be read on three several
4-5 days in each house be suspended, and this rule is hereby suspended.