Overview
The rider would direct the Texas Parks and Wildlife
Department to use funds appropriated to implement the
recommendations contained in the State Auditor's Office An Audit
Report on Financial Processes at the Parks and Wildlife Department
Report No. 07-021.
Update for 3/28/2007: Amend amendment to add additional
requirements for the Texas Parks and Wildlife Department (TPWD)
relating to implementation of the State Auditor's recommendations.
The amendment adds three new sections (6-8) that would make funding
increases recommended by the House Appropriations Committee are
contingent upon TPWD making satisfactory progress in addressing
audit findings, subject to the approval of the Legislative Budget
Board and the Governor.
Required Action
On page VI-42 of the Texas Parks and Wildlife Department's
bill pattern, add the following rider:
____. Implementation of State Auditor's Recommendations.
(a) It is the intent of the Legislature that the Texas Parks
and Wildlife Ddepartment (department) use funds appropriated above
to implement the recommendations contained in the State Auditor's
An Audit Report on Financial Processes at the Parks and Wildlife
Department Report No. 07-021.
(b) Additionally, the department shall use funds
appropriated above:
1. To prepare a comprehensive plan and timeline to
implement the recommendations set out in Report No. 07-021, and
submit the plan and timeline to the LegislatureLegislative Budget
Board and the Governor no later than August 31, 2007;
2. To submit quarterly and biennial reports to the
LegislatureLegislative Budget Board and the Governor that indicate
the extent to which each recommendation contained in the
aforementioned plan and timeline has been implemented, information
about significant costs, and any factors that may impede full
implementation.. Quarterly reports must be submitted 30 days after
each quarter ends; the biennial report must be submitted by
November 30, 2008;
3. To annually report to the State Auditor's Office on
the status of the implementation of the recommendations, pursuant
to Section 321.014(f) of the Texas Government Code;
4. To submit monthly reports to the Legislative Budget
Board and the Governor that identify all facility repair and
constructions projects for which actual costs have varied from
original cost estimates by 10 percent or more at any point during a
project's lifespan; and any related changes in cost estimate; and
5. To notify the Governor's Office and Legislative
Budget Board at least six months before closing or transferring any
state park.
(c) Out of funds appropriated above, the department shall
redirect agency resources to add 16.0 auditor positions in the
Internal Audit Division in order to implement the recommendations
contained in the State Auditor's An Audit Report on Financial
Processes at the Parks and Wildlife Department Report No. 07-021.
The department shall maintain an internal auditing program in
compliance with the provisions of the Texas Internal Auditing Act,
which shall incorporate, at a minimum, the assignment of an
internal auditor at each regional park office. Each internal
auditor assigned pursuant to this provision shall report either
directly to the members of the Texas Parks and Wildlife Commission
or to the internal auditor appointed pursuant to Government Code
§
2102.006.
An internal auditor whose duty station is assigned pursuant
to this provision may consider suggestions from a Parks Regional
Director in developing proposals for the department's annual audit
plan.
(d) The Comptroller may not release $17,294,992 for the
2008-09 biennium ($8,940,845 in fiscal year 2008 and $8,354,147 in
fiscal year 2009) without prior written notification from the
Legislative Budget Board and the Governor that the department has
satisfactorily implemented the recommendations contained in the
State Auditor's Office An Audit Report on Financial Processes at
the Parks and Wildlife Department Report No. 07-021. The department
should report its progress in implementing the recommendations to
the Legislative Budget Board and the Governor no later than July 1,
2007 and July 1, 2008 before appropriations may be released and
available by September 1 of each fiscal year in the 2008-09
biennium.
(e) Contingent on the enactment of HB 6 or similar
legislation by the Eightieth Legislature, Regular Session,
$6,054,087 in fiscal year 2008 and $7,131,720 in fiscal year 2009
from an increase in the Sporting Goods Sales Tax allocation to the
State Parks Account No. 64 and $19,568,570 in fiscal year 2009 from
an increase in the Sporting Goods Sales Tax allocation to Parks and
Wildlife Conservation and Capital Account No. 5004 may not be
released by the Comptroller to the department without prior written
notification from the Legislative Budget Board and the Governor
that the department has satisfactorily implemented the
recommendations contained in the State Auditor's Office An Audit
Report on Financial Processes at the Parks and Wildlife Department
Report No. 07-021. The department should report its progress in
implementing the recommendations to the Legislative Budget Board
and the Governor no later than July 1, 2007 and July 1, 2008 before
appropriations may be released and available by September 1 of each
fiscal year in the 2008-09 biennium.