TX SB1347

Requires all state departments and institutions of higher education to undergo an efficiency audit every six years, with the state auditor adopting a schedule subject to legislative audit committee approval by January 1, 2026

External private auditors contracted by the state auditor will conduct the audits, with contracts due by March 1 of the scheduled audit year; audited departments must pay all audit costs

Audits must examine use of financial resources, staff, and technology; identify cost savings and resource reallocation opportunities; and recommend improvements through consolidation, outsourcing, or elimination of duplicative efforts

Audit reports must be submitted to relevant legislative committee chairs and published on both the state auditor's and audited department's websites by November 1 of the audit year

Audited departments must submit an implementation plan within 90 days of receiving recommendations, including justification for any recommendations they decline to adopt; agencies cannot be audited under this chapter in the same year as their Texas Sunset Act review