Relating to the conduct of efficiency audits of state agencies.

SB 1427 requires all Texas state agencies, including public universities, to undergo a comprehensive efficiency audit every six years. The bill mandates that the state auditor schedules these audits, selects an external auditor (not directed by the agency being audited), and examines how agencies use resources like funding, staff, and technology to achieve program goals. Agencies must pay the audit costs, and the audits must verify resources are used effectively and not diverted from intended purposes. This replaces existing internal efficiency audits for covered agencies during the same year as the external audit. The law creates a structured, recurring process for evaluating state agency efficiency.