Relating to the conduct of efficiency audits of state agencies.

This bill requires Texas state agencies, including public universities, to undergo mandatory efficiency audits every six years to evaluate how effectively they use resources like funding, staff, and technology to achieve program goals. The state auditor must select an external auditor (a private firm) to conduct each audit, and the agency being audited must pay the audit costs. Audits must specifically examine whether resources are used efficiently for intended purposes and not diverted elsewhere, while avoiding overlap with existing Sunset Act reviews. The law establishes a schedule for these audits and ensures external auditors operate independently of the agencies they review.