Bill not drafted by TLC or Senate E&E.
Line and page numbers may not match official copy.
By: Moncrief S.B. No. 1312
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 (c) The executive director shall hire a director for each
1-13 division in the department. Except as provided by Section
1-14 493.0052, each [Each] director serves at the pleasure of the
1-15 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 executive director [board] shall hire
1-21 a director for [create within] the [department an office of]
1-22 internal audit division [audits]. [The board shall employ a chief
1-23 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
3-1 assistance provided shall include training and assistance with
3-2 respect to the design and implementation of effective internal
3-3 audit plans, the development of practical fiscal oversight
3-4 strategies that are prioritized according to degree of risk, and
3-5 the advancement of antifraud measures. The state auditor's office
3-6 shall assist the department in preparing the annual audit plan
3-7 required by Section 2102.005 for fiscal years 1998 and 1999. This
3-8 subsection expires January 1, 2000.
3-9 SECTION 3. Chapter 493, Government Code, is amended by
3-10 adding Section 493.0082 to read as follows:
3-11 Sec. 493.0082. MONEY TO BE DEPOSITED IN TREASURY. All money
3-12 collected or received by the department, including money in the
3-13 inmate trust account, employee trust account, or education and
3-14 recreation fund, shall be deposited in the general revenue fund of
3-15 the state treasury. Money collected or received for a trust
3-16 account or special account shall be deposited to the credit of that
3-17 account.
3-18 SECTION 4. Section 509.005(a), Government Code, is amended
3-19 to read as follows:
3-20 (a) The division may inspect and evaluate a department and
3-21 the internal audit division may [or] conduct an audit of financial
3-22 records of a department at any reasonable time to determine
3-23 compliance with the division's rules 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.