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  89R1083 SRA-F     By: Cain H.B. No. 5023       A BILL TO BE ENTITLED   AN ACT   relating to a periodic comprehensive performance audit of certain   operations of hospital districts located in populous counties.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Subchapter C, Chapter 281, Health and Safety   Code, is amended by adding Section 281.0495 to read as follows:           Sec.   281.0495.     PERIODIC COMPREHENSIVE PERFORMANCE AUDIT.   (a)   The commissioners court shall contract at least once every five   years with an independent auditor for a comprehensive performance   audit of the district's management, accounting practices,   financial controls, recordkeeping, and compliance with applicable   law.           (b)  The audit required under this section must include:                   (1)  an evaluation of the performance of:                       (A)     the district in each area described by   Subsection (a); and                       (B)     the district's vendors with respect to each   contract between the vendor and the district; and                 (2)     a determination whether the district's management   adheres to the best practices and national standards applicable to   the administration of hospitals and hospital systems.           (c)     The auditor shall produce and provide to the district   and commissioners court a written audit report that describes any   deficiencies identified during the audit and includes the auditor's   recommendations to address those deficiencies.           (d)     If the district maintains a publicly accessible   Internet website, the district shall post the report described by   Subsection (c) in a conspicuous location on the district's website.           (e)     The commissioners court shall hold a public hearing on   the report described by Subsection (c).            SECTION 2.  This Act takes effect September 1, 2025.