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A BILL TO BE ENTITLED
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AN ACT
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relating to audits of state border security programs. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Chapter 421, Government Code, is amended by |
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adding Subchapter G to read as follows: |
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SUBCHAPTER G. AUDIT OF BORDER SECURITY PROGRAMS |
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Sec. 421.101. REQUIRED AUDIT. In 2024 and every sixth year |
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after that year, the state auditor shall conduct an economy and |
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efficiency audit, as defined by Section 321.0133, of each state |
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agency program intended primarily to provide security services, |
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including law enforcement services, in the area of the state along |
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the Texas-Mexico border. |
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Sec. 421.102. SELECTION AND SUPERVISION OF AUDITOR. (a) |
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Not later than March 1 of the year an audit is conducted under this |
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subchapter, the state auditor shall select an external auditor to |
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conduct the audit. |
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(b) The external auditor shall be independent and not |
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subject to direction from any state agency subject to evaluation by |
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the auditor for purposes of this subchapter. |
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(c) The state auditor shall oversee the external auditor and |
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ensure that the audit is conducted in accordance with the |
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requirements of this subchapter. |
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(d) The cost of the audit shall be paid for using existing |
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resources allocated for the purpose of auditing the agencies |
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identified in Section 421.103(b). |
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Sec. 421.103. SCOPE OF AUDIT. (a) The audit shall: |
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(1) examine all state resources, such as financial |
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resources, personnel, and technology, used in ensuring the security |
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of the Texas-Mexico border; |
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(2) assess the efficiency and effectiveness of state |
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border security programs; |
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(3) identify any duplication, overlap, and conflict |
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between border security programs; |
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(4) examine communication and coordination among |
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state agencies responsible for border security programs; and |
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(5) assess the efficiency and effectiveness of state |
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and federal coordination and cooperation on border security |
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operations. |
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(b) The following agencies are included in the audit: |
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(1) Department of Public Safety of the State of Texas; |
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(2) Texas Military Department; |
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(3) Texas Division of Emergency Management; |
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(4) Parks and Wildlife Department; |
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(5) Texas Department of Criminal Justice; and |
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(6) Office of Court Administration of the Texas |
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Judicial System. |
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(c) The state auditor may select other relevant state |
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agencies or programs in addition to those listed in Subsection (b) |
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for inclusion in the audit. |
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Sec. 421.104. DELIVERY OF AUDIT RESULTS. (a) The external |
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auditor must complete the audit not later than the 90th day after |
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the date the auditor is selected and present the auditor's results |
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and recommendations to the state auditor and the chief |
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administrative officers of the agencies subject to the audit. |
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(b) Not later than November 1 of the year an audit is |
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conducted, the state auditor shall prepare and submit a report of |
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the audit and recommendations for improvement to the governor, the |
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lieutenant governor, the speaker of the house of representatives, |
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and the Legislative Budget Board. The state auditor shall publish |
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the report, recommendations, and audit on the state auditor's |
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publicly accessible Internet website. |
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SECTION 2. This Act takes effect September 1, 2023. |