Bill not drafted by TLC or Senate E&E.
Line and page numbers may not match official copy.
By: Nelson S.B. No. 703
A BILL TO BE ENTITLED
AN ACT
1-1 relating to the consolidation of the fiscal and program audit
1-2 functions of the Texas Department of Criminal Justice.
1-3 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-4 SECTION 1. Sections 493.002(a) and (c), Government Code, are
1-5 amended to read as follows:
1-6 (a) The following divisions are within the department:
1-7 (1) the community justice assistance division;
1-8 (2) the institutional division;
1-9 (3) the pardons and paroles division; [and]
1-10 (4) the state jail division; and
1-11 (5) the internal audit division.
1-12 (b) Except as provided by Section 493.0052, the [The]
1-13 executive director shall hire a director for each division in the
1-14 department, and each [. Each] director serves at the pleasure of
1-15 the executive director.
1-16 SECTION 2. Section 493.0081, Government Code, is
1-17 redesignated as Section 493.0052, Government Code, and amended to
1-18 read as follows:
1-19 Sec. 493.0052 [493.0081]. [OFFICE OF] INTERNAL AUDIT
1-20 DIVISION [AUDITS]. (a) The board shall hire a director for
1-21 [create within] the [department an office of] internal audit
1-22 division [audits]. [The board shall employ a chief of the office
1-23 of internal audits based on recommendations from the executive
2-1 director regarding qualified candidates for the position.] The
2-2 employment of the director [chief of the office of internal audits]
2-3 may be terminated only with the approval of the board.
2-4 (b) The [office of] internal audit division [audits] shall
2-5 conduct all internal audits, contract audits, and community
2-6 supervision and corrections department audits for the department.
2-7 The division shall:
2-8 (1) conduct recurring financial and management audits;
2-9 (2) conduct internal audits to evaluate department
2-10 programs and the economy and efficiency of those programs; and
2-11 (3) recommend improvements in management and programs
2-12 on the basis of evaluations made under this subsection.
2-13 (c) The director [chief of the office] of the internal audit
2-14 division [audits] shall send reports, audits, evaluation, and
2-15 recommendations to the executive director. The director [chief]
2-16 shall report directly to the board at least once a year on:
2-17 (1) the activities of the division [office]; and
2-18 (2) the response of the department to recommendations
2-19 made by the division [office].
2-20 (d) The director [chief] shall report directly to the board
2-21 on other matters at the times required by board policy.
2-22 (e) The office of the state auditor shall provide ongoing
2-23 training and technical assistance for the benefit of the internal
2-24 audit division and the department's managers. The training and
2-25 assistance provided shall include training and assistance with
3-1 respect to the design and implementation of effective internal
3-2 audit plans, the development of practical fiscal oversight
3-3 strategies that are prioritized according to degree of risk, and
3-4 the advancement of antifraud measures. The state auditor's office
3-5 shall assist the department in preparing the annual audit plan
3-6 required by Section 2102.005 for fiscal years 1998 and 1999. The
3-7 subsection expires January 1, 2000.
3-8 SECTION 3. Chapter 493, Government Code, is amended by
3-9 adding Section 493.0082 to read as follows:
3-10 Sec. 493.0082. MONEY TO BE DEPOSITED IN TREASURY. All money
3-11 collected or received by the department, including money in the
3-12 inmate trust account, employee trust account, or education and
3-13 recreation fund, shall be deposited in the general revenue fund of
3-14 the state treasury. Money collected or received for a trust
3-15 account or special account shall be deposited to the credit of that
3-16 account.
3-17 SECTION 4. Section 509.005(a), Government Code, is amended
3-18 to read as follows:
3-19 (a) The division may inspect and evaluate a department and
3-20 the internal audit division may [or] conduct an audit of financial,
3-21 program compliance, or performance records of a department at any
3-22 reasonable time to determine compliance with the division's rules
3-23 and standards.
3-24 SECTION 5. This Act takes effect September 1, 1997.
3-25 SECTION 6. Not later than October 1, 1997, the custodian of
4-1 a fund or account in which money is held by the Texas Department of
4-2 Criminal Justice outside of the state treasury shall deposit that
4-3 money in the general revenue fund of the state treasury as required
4-4 by Section 493.0082, Government Code, as added by this Act.
4-5 SECTION 7. The importance of this legislation and the
4-6 crowded condition of the calendars in both houses create an
4-7 emergency and an imperative public necessity that the
4-8 constitutional rule requiring bills to be read on three several
4-9 days in each house be suspended, and this rule is hereby suspended.