Bill Text: TX HB2164 | 2021-2022 | 87th Legislature | Introduced
Bill Title: Relating to efficiency audits of the Health and Human Services Commission.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2021-03-15 - Referred to Human Services [HB2164 Detail]
Download: Texas-2021-HB2164-Introduced.html
87R7407 MM-D | ||
By: Parker | H.B. No. 2164 |
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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. |