Tex.
Gov't Code Section 531.005522
Efficiency Audit
(a)
For purposes of this section, “efficiency audit” means an investigation of the implementation and administration of the federal Temporary Assistance for Needy Families program operated under Chapter 31 (Financial Assistance and Service Programs), Human Resources Code, and the state temporary assistance and support services program operated under Chapter 34 (State Temporary Assistance and Support Services Program), Human Resources Code, to examine fiscal management, efficiency of the use of resources, and the effectiveness of state efforts in achieving the goals of the Temporary Assistance for Needy Families program described under 42 U.S.C. Section 601(a).(b)
In 2022 and every sixth year after that year, an external auditor selected under Subsection (e) shall conduct an efficiency audit.(c)
The commission shall pay the costs associated with an efficiency audit required under this section using existing resources.(d)
The state auditor shall ensure that the external auditor conducts the efficiency audit in accordance with the requirements of this section.(e)
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.(f)
The external auditor shall be independent and not subject to direction from:(1)
the commission; or(2)
any other state agency subject to evaluation by the auditor for purposes of this section or that receives or spends money under the programs described by Subsection (a).(g)
The external auditor shall complete the audit not later than the 90th day after the date the auditor is selected.(h)
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 resources dedicated to a program described by Subsection (a) to determine whether those resources:(A)
are being used effectively and efficiently to achieve desired outcomes for individuals receiving benefits under a program; 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; and(3)
identifying opportunities for improving services through consolidation of essential functions, outsourcing, and elimination of duplicative efforts.(i)
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.
Source:
Section 531.005522 — Efficiency Audit, https://statutes.capitol.texas.gov/Docs/GV/htm/GV.531.htm#531.005522 (accessed Jun. 5, 2024).
