H.B. No. 1994 introduces a new section, 411.056, to the Government Code, which mandates efficiency audits for Operation Lone Star and other border security programs. The bill defines an "efficiency audit" as an investigation into the implementation and administration of these programs, focusing on fiscal management, resource efficiency, and the effectiveness of state efforts in achieving border security goals. An external auditor, selected by the comptroller, is required to conduct these audits every two years starting in 2024, with the costs covered by existing departmental resources. The auditor must be independent and complete the audit within 90 days of selection.

The Legislative Budget Board is tasked with establishing the audit's scope, which includes reviewing resource allocation, identifying potential cost savings, and examining related governmental contracts and grants. The external auditor must submit a report with findings and recommendations by November 1 of the audit year, which will be published on the governor's and comptroller's websites. This act is set to take effect on September 1, 2025.

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