Amend CSSB 1 (house committee report) in Article X of the bill, following the appropriations to the State Auditor's Office (page X-6), by adding the following appropriately numbered rider:

____.   Audit of State Border Security Programs. (a) From funds appropriated to the State Auditor's Office, in accordance with Chapter 321, Texas Government Code, the State Auditor's Office shall conduct a comprehensive forensic and performance audit of all institutional functions, programs, and operations relating to the execution of State Border Security Programs under the jurisdiction of the:

(1)  Texas Department of Public Safety;

(2)  Texas Military Department;

(3)  Texas Division of Emergency Management;

(4)  Parks and Wildlife Department;

(5)  Texas Department of Criminal Justice; and

(6)  Office of Court Administration of the Texas Judicial System.

(b)  The state auditor may select other relevant state agencies or programs in addition to those listed for inclusion in the audit. The audit shall identify all unallowable expenses, including payments, administrative compensation, salary transactions and contracted services, and shall assess the efficiency and effectiveness of state border security operations.

(c)  The audit shall include a detailed review of all contracts, subcontracts, purchase orders, and procurement processes performed under the authority of the Governor's state of disaster declarations, including but not limited to no-bid contracts, emergency purchase orders, and sole-source procurements.

(d)  The audit shall evaluate:

(1)  the justification for the suspension of standard procurement requirements;

(2)  whether adequate cost-benefit analysis and vendor vetting occurred;

(3)  patterns of favoritism or political patronage, including contracts awarded to entities with significant campaign contributions;

(4)  compliance with existing state laws related to transparency and competitive procurement where applicable, and;

(5)  the degree to which contract expenditures contributed to measurable program outcomes or were indicative of waste, fraud, or abuse.

(e)  The State Auditor's Office shall make public all records reviewed during the audit to the extent permitted by law, and all findings related to procurement practices shall be included in the final audit report. The SAO shall provide the audit report, including all related findings, by September 1, 2026. The report should be provided to the speaker of the house, the lieutenant governor, the house and senate committees with jurisdiction over state border security programming, and the House Delivery of Government Efficiency Committee.