The State Auditor’s Office (SAO) requests proposals for auditing services for the purposes of performing efficiency audits of state agencies scheduled for review by the Texas Sunset Advisory Commission (Sunset) during the 2028-2029 cycle. Contracts awarded may include the option, at the SAO’s discretion and based on satisfactory contractor performance, to extend for audits required prior to subsequent Sunset review cycles. At minimum, each efficiency audit must: 1. Address all statutory elements of an efficiency audit in Chapter 327, Texas Government Code; 2. Examine whether state resources are used effectively and efficiently to achieve intended outcomes and whether they are used for purposes other than those goals; 3. Identify and recommend cost savings and reallocation of resources to improve effectiveness of audited programs; 4. Identify opportunities for improved services through consolidation of functions, outsourcing, or elimination of duplicative efforts; and 5. Provide conclusions, findings and recommendations in a report prepared in accordance with Section 327.005, Texas Government Code, in the format and style prescribed by the SAO, no later than August 31, 2026. Additional SAO Requirements: • The SAO will define the audit scope and provide oversight of each efficiency audit. • External auditor(s) must prepare a report in the format and style prescribed by the SAO. Reports must: o Be written with the Legislature as the primary audience; o Be concise and include an executive summary not to exceed two pages; o Use clear visual representations (charts, graphs, tables, etc.); and o Follow SAO formatting and editorial standards. • External auditor(s) will coordinate with SAO staff throughout the engagement, including interim briefings and draft reports. • Additional SAO requirements may be specified depending on the agency being audited.
