By: Martinez Fischer H.B. No. 1994       A BILL TO BE ENTITLED   AN ACT   relating to efficiency audits of Operation Lone Star and other   border security programs.          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   resources.          (d)  The comptroller 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 comptroller shall select   and contract with an external auditor to conduct the efficiency   audit.          (f)  The external auditor shall be independent and not   subject to direction from:                (1)  the department;                (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   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 program outcomes, including securing the border;   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)  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.