| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to periodic comprehensive forensic and efficiency audits |
|
|
of state border security activities and the enforcement of audit |
|
|
recommendations. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. PURPOSE AND FINDINGS. (a) The Legislature finds |
|
|
that: |
|
|
(1) The effectiveness and efficiency of state-funded |
|
|
border security activities must be assessed to ensure optimal use |
|
|
of public resources; |
|
|
(2) Transparency and accountability in expenditures |
|
|
and operations are essential to eliminating inefficiencies and |
|
|
preventing fraud, waste, and abuse; and |
|
|
(3) Regular, independent audits strengthen |
|
|
legislative oversight and enhance data-driven decision-making. |
|
|
SECTION 2. Chapter 321, Government Code, is amended by |
|
|
adding Section 321.027 to read as follows: |
|
|
Sec. 321.027. BORDER SECURITY ACTIVITY AUDITS. (a) At |
|
|
least once every three years, the State Auditor's Office shall |
|
|
include in the audit plan comprehensive forensic and efficiency |
|
|
audits of all state-funded border security activities carried out |
|
|
by the Texas Department of Public Safety, Texas Military |
|
|
Department, Texas Division of Emergency Management, Texas Parks and |
|
|
Wildlife Department, Texas Department of Criminal Justice, and the |
|
|
Office of Court Administration of the Texas Judicial System. |
|
|
(a-1) The first audit required under this section must |
|
|
commence no later than December 1, 2025. This subsection expires |
|
|
December 1, 2026. |
|
|
(b) The State Auditor may select other relevant state |
|
|
agencies or programs in addition to those listed in Subsection (a) |
|
|
for inclusion in the audits. |
|
|
(c) Each of the agencies listed in Subsection (a) shall: |
|
|
(1) Fully cooperate with audits conducted by the State |
|
|
Auditor's Office; |
|
|
(2) Provide access to all records, contracts, and |
|
|
expenditures related to border security; and |
|
|
(3) Implement audit recommendations as required by |
|
|
law. |
|
|
(d) The State Auditor's Office shall submit a report of its |
|
|
findings and recommendations to the Governor, Lieutenant Governor, |
|
|
Speaker of the House, Legislative Budget Board, House Delivery of |
|
|
Government Efficiency Committee, and other relevant legislative |
|
|
committees no later than the 30th day after the audit's completion. |
|
|
(e) The State Auditor's Office shall publish each audit |
|
|
report on its official website no later than the 45th day after the |
|
|
audit's completion. Each summary must remain publicly accessible |
|
|
for at least five years and exclude information classified as |
|
|
confidential or security-sensitive under state law. |
|
|
(f) If an audit conducted under this section identifies |
|
|
financial mismanagement, waste, fraud, or noncompliance with state |
|
|
law, the audited agency shall: |
|
|
(1) Develop and implement a corrective action plan |
|
|
within 90 days; and |
|
|
(2) Submit progress reports every six months to the |
|
|
State Auditor's Office and Legislative Budget Board until all |
|
|
deficiencies are resolved. |
|
|
(g) An agency that fails to implement corrective actions |
|
|
within 12 months after the audit report's issuance may be subject |
|
|
to: |
|
|
(1) suspension of discretionary border security |
|
|
funding, subject to review by the Legislative Budget Board; and |
|
|
(2) referral to the Governor, Lieutenant Governor, and |
|
|
Speaker of the House for legislative action, including potential |
|
|
statutory remedies. |
|
|
(h) In this section: |
|
|
(1) "Border security activity" includes any |
|
|
state-funded initiative, operation, program, or activity intended |
|
|
to: |
|
|
(A) provide security services, including law |
|
|
enforcement services, in the area of the state along the |
|
|
Texas-Mexico border; |
|
|
(B) deter transnational criminal activity; or |
|
|
(C) assist state or federal immigration |
|
|
enforcement efforts. |
|
|
(2) "Comprehensive forensic audit" means an audit that |
|
|
evaluates financial integrity, operational efficiency, compliance |
|
|
with applicable laws, and measurable effectiveness of program |
|
|
objectives. |
|
|
(3) "Efficiency audit" has the meaning assigned by |
|
|
Section 321.0133. |
|
|
(i) An agency subject to an administrative penalty under |
|
|
Subsection (g) may appeal the penalty decision to the State Office |
|
|
of Administrative Hearings. The appeal must be filed within 30 days |
|
|
after the agency receives notice of the penalty, and the |
|
|
determination of the administrative law judge is final unless |
|
|
modified by legislative action. |
|
|
SECTION 3. Chapter 411, Government Code, is amended by |
|
|
adding Section 411.0205 to read as follows: |
|
|
Sec. 411.0205. BORDER SECURITY ACTIVITY ACCOUNTABILITY. |
|
|
(a) The Texas Department of Public Safety shall: |
|
|
(1) Maintain complete and accurate records of all |
|
|
border security activity-related expenditures, contracts, and |
|
|
procurement activities; and |
|
|
(2) Provide all records and documentation necessary |
|
|
for the State Auditor's Office to conduct audits as required by |
|
|
Section 321.027. |
|
|
SECTION 4. Chapter 418, Government Code, is amended by |
|
|
adding Section 418.027 to read as follows: |
|
|
Sec. 418.027. BORDER SECURITY EXPENDITURE REPORTING. (a) |
|
|
The Texas Division of Emergency Management shall: |
|
|
(1) Maintain complete and accurate records of all |
|
|
border security activity-related expenditures, contracts, and |
|
|
procurement activities; and |
|
|
(2) Provide all records and documentation necessary |
|
|
for the State Auditor's Office to conduct audits as required by |
|
|
Section 321.027. |
|
|
SECTION 5. Chapter 437, Government Code, is amended by |
|
|
adding Section 437.108 to read as follows: |
|
|
Sec. 437.108. BORDER SECURITY ACTIVITY AUDIT REQUIREMENTS. |
|
|
(a) The Texas Military Department shall: |
|
|
(1) Maintain complete and accurate records of all |
|
|
border security activity-related expenditures, contracts, and |
|
|
procurement activities; and |
|
|
(2) Provide all records and documentation necessary |
|
|
for the State Auditor's Office to conduct audits as required by |
|
|
Section 321.027. |
|
|
SECTION 6. Chapter 493, Government Code, is amended to add |
|
|
Section 493.010 as follows: |
|
|
Sec. 493.010. BORDER SECURITY DETENTION AUDIT |
|
|
REQUIREMENTS. (a) The Texas Department of Criminal Justice shall: |
|
|
(1) Maintain complete and accurate records of all |
|
|
border security activity-related expenditures, contracts, and |
|
|
procurement activities; and |
|
|
(2) Provide all records and documentation necessary |
|
|
for the State Auditor's Office to conduct audits as required by |
|
|
Section 321.027. |
|
|
SECTION 7. Chapter 72, Government Code, is amended by |
|
|
adding Section 72.035 to read as follows: |
|
|
Sec. 72.035. BORDER SECURITY COURT ADMINISTRATION AUDITS. |
|
|
(a) The Office of Court Administration shall: |
|
|
(1) Maintain complete and accurate records of all |
|
|
border security activity-related expenditures, contracts, and |
|
|
procurement activities; and |
|
|
(2) Provide all records and documentation necessary |
|
|
for the State Auditor's Office to conduct audits as required by |
|
|
Section 321.027. |
|
|
SECTION 8. Chapter 11, Parks and Wildlife Code, is amended |
|
|
by adding Section 11.108 to read as follows: |
|
|
Sec. 11.108. BORDER SECURITY ACTIVITY AUDIT REQUIREMENTS. |
|
|
(a) The Texas Parks and Wildlife Department shall: |
|
|
(1) Maintain complete and accurate records of all |
|
|
border security activity-related expenditures, contracts, and |
|
|
procurement activities; and |
|
|
(2) Provide all records and documentation necessary |
|
|
for the State Auditor's Office to conduct audits as required by |
|
|
Section 321.027. |
|
|
SECTION 9. This Act takes effect September 1, 2025. |