(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, Human Resources Code, and the state temporary assistance and support services program operated under Chapter 34, Human Resources Code, to examine fiscal management, the 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. § 601(a).
(b) In 2022 and every sixth year after that year, an external auditor selected under Subsection (c) shall conduct an efficiency audit. The commission shall pay the costs associated with the audit using existing resources.

(c) The state auditor shall:
(1) not later than March 1 of the year in which an efficiency audit is required under this section, select an external auditor to conduct the audit; and
(2) ensure that the external auditor conducts the audit in accordance with this section.
(d) The external auditor shall be independent and not subject to direction from:
(1) the commission; or
(2) any other state agency that:
(A) is subject to evaluation by the auditor for purposes of this section; or
(B) receives or spends money under the programs described by Subsection (a).
(e) The external auditor shall complete the efficiency audit not later than the 90th day after the date the state auditor selects the external auditor.
(f) 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 used effectively and efficiently to achieve desired outcomes for individuals receiving benefits under the program; and
(B) are not used for purposes other than the intended goals of the program;
(2) identifying cost savings or reallocations of resources; and
(3) identifying opportunities to improve services through consolidation of essential functions, outsourcing, and elimination of duplicative efforts.
(g) 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:
(1) the governor;
(2) the Legislative Budget Board;
(3) the state auditor;
(4) the executive commissioner; and
(5) the chairs of the House Human Services Committee and the Senate Health and Human Services Committee.
(h) The executive commissioner and the state auditor shall publish the report, recommendations, and full efficiency audit on the commission’s and the state auditor’s Internet websites.

Text of section effective on April 01, 2025