HB 1994

relating to efficiency audits of Operation Lone Star and other
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1.  Subchapter D, Chapter 411, Government Code, is
amended by adding Section 411.056 to read as follows:
Sec. 411.056.  EFFICIENCY AUDIT.  (a)  For purposes of this
section, "efficiency audit" means an investigation of the
implementation and administration of Operation Lone Star and other
border security programs to examine fiscal management, efficiency
of the use of resources, and the effectiveness of state efforts in
achieving the border security goals of this state.
(b)  In 2024 and every second year after that year, an
external auditor selected under Subsection (e) shall conduct the
efficiency audit required by this section.
(c)  The department shall pay the costs associated with an
efficiency audit required under this section using existing
(d)  The comptroller shall ensure that the external auditor
conducts the efficiency audit in accordance with the requirements
(e)  Not later than March 1 of the year in which an efficiency
audit is required under this section, the comptroller shall select
and contract with an external auditor to conduct the efficiency
(f)  The external auditor shall be independent and not
(2)  the Texas Military Department; or
(3)  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
(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 program outcomes, including securing the border;
(B)  are not being used for purposes other than
the intended goals of the applicable program;
(2)  identifying cost savings or reallocations of
(3)  reviewing governmental contracts and grants made
related to border security programs.
(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 comptroller, and the chairs of the house appropriations
committee and the senate finance committee.  The governor and the
comptroller shall publish the report, recommendations, and full
audit on the governor's and the comptroller's Internet websites.
SECTION 2.  This Act takes effect September 1, 2025.