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A BILL TO BE ENTITLED
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AN ACT
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relating to regular efficiency audits of public benefits programs. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Title 2, Subtitle C, Chapter 31, Human Resources |
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Code, is amended by adding Section 31.019 to read as follows: |
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Sec. 34.019. EFFICIENCY AUDIT. (a) For purposes of this |
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section, "efficiency audit" means an investigation of the |
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implementation and administration of the Temporary Assistance for |
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Needy Families program established under Part A, Subchapter IV, |
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Social Security Act (42 U.S.C. Section 601 et seq.) and the State |
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Temporary Assistance and Support Services Program authorized by |
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Chapter 34, Human Resources Code for the purpose of assessing the |
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fiscal management of the program, efficiency of resource |
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utilization, and effectiveness of state efforts at achieving the |
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four goals of the program as enumerated in 42 U.S.C. Sec. 601(a). |
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(b) The State Auditor shall be responsible for ensuring that |
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the efficiency audit is conducted in accordance with the |
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requirements of this Section. |
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(c) The initial efficiency audit shall be conducted in |
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fiscal year 2022 with subsequent audits occurring every six years |
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during the even-numbered year immediately preceding the convening |
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of a regular session of the legislature. |
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(d) The Health and Human Services Commission, as |
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administrator for the Temporary Assistance for Needy Families |
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program in Texas, shall pay for costs associated with an efficiency |
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audit out of existing resources. |
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(e) The State Auditor shall select a third-party auditor to |
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conduct an efficiency audit under this section no later than six |
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months before the end of the fiscal year in which an efficiency |
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audit is required. |
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(f) The third-party auditor must maintain independence from |
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all departments subject to evaluation and those receiving or |
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expending funds under the TANF program. |
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(g) The third-party auditor shall complete the audit not |
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later than three months after the date the auditor was engaged. |
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(h) The Legislative Budget Board shall establish guidelines |
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identifying the scope and areas of investigation of an efficiency |
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audit, including identification of: |
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(1) resources being used effectively and efficiently |
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to achieve desired outcomes for program beneficiaries; |
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(2) resources being used for purposes other than the |
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intended goals of the TANF program; |
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(3) potential cost savings or reallocations; and |
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(4) opportunities for improving services through |
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consolidation of essential functions, outsourcing, and elimination |
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of duplicative efforts. |
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(i) The third-party auditor shall prepare and submit a |
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report of the audit and recommendations for efficiency improvements |
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before November 1 of the year the audit is conducted to the |
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governor, the Legislative Budget Board, the State Auditor, the |
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commissioners of each state department reviewed, and the chairs of |
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the House Human Services Committee and the Senate Health and Human |
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Services Committee. The report, recommendations, and full audit |
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shall also be posted to the public websites of the State Auditor and |
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Health and Human Services Commission. |
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SECTION 2. This Act takes effect September 1, 2021. |