87R7407 MM-D
 
  By: Parker H.B. No. 2164
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to efficiency audits of the Health and Human Services
  Commission.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Subchapter A, Chapter 531, Government Code, is
  amended by adding Section 531.005521 to read as follows:
         Sec. 531.005521.  EFFICIENCY AUDIT. (a) For purposes of
  this section, "efficiency audit" means an investigation of the
  operations of the commission to examine fiscal management,
  efficiency, implementation of programs the commission administers
  and the incidence of fraud, waste, and abuse in those programs, and
  utilization of resources.
         (b)  In 2022 and every sixth year after that year, an
  external auditor selected under Subsection (f) shall conduct an
  efficiency audit.
         (c)  In a year in which an efficiency audit is completed as
  required by this section, the efficiency audit satisfies the
  commission's annual internal audit requirements under Section
  531.00552.
         (d)  The commission shall pay the costs associated with an
  efficiency audit required under this section using existing
  resources.
         (e)  The state auditor shall ensure that the external auditor
  conducts the efficiency audit in accordance with the requirements
  of this section.
         (f)  Not later than March 1 of the year in which an efficiency
  audit is required under this section, the state auditor shall
  select an external auditor to conduct the efficiency audit.
         (g)  The external auditor shall be independent of the
  commission's direction.
         (h)  The external auditor shall complete the audit not later
  than the 90th day after the date the auditor is selected.
         (i)  The Legislative Budget Board shall establish the scope
  of the efficiency audit and determine the areas of investigation
  for the audit, including:
               (1)  reviewing the commission's resources to determine
  whether those resources:
                     (A)  are being used effectively and efficiently to
  achieve desired outcomes for individuals receiving benefits under a
  program the commission administers; and
                     (B)  are not being used for purposes other than
  the intended goals of the applicable program;
               (2)  identifying cost savings or reallocations of
  resources;
               (3)  identifying opportunities for improving services
  through consolidation of essential functions, outsourcing, and
  elimination of duplicative efforts; and
               (4)  identifying whether the commission administers
  each program in a manner consistent with any stated legislative
  intent, if applicable.
         (j)  Not later than November 1 of the year an efficiency
  audit is conducted, the external auditor shall prepare and submit a
  report of the audit and recommendations for efficiency improvements
  to the governor, the Legislative Budget Board, the state auditor,
  the executive commissioner, and the chairs of the House Human
  Services Committee and the Senate Health and Human Services
  Committee. The executive commissioner and the state auditor shall
  publish the report, recommendations, and full audit on the
  commission's and the state auditor's Internet websites.
         SECTION 2.  This Act takes effect September 1, 2021.