An Efficiency Audit
An Efficiency Audit of the Texas Department of Transportation
October 2026
The State Auditor's Office contracted with Baker Tilly US, LLP (Baker Tilly) to conduct an efficiency audit of the Texas Department of Transportation (Department), as required by Texas Government Code, Section 327.002. Texas Government Code, Section 327.003, allows the State Auditor's Office to contract with an external auditor to conduct these audits.
Baker Tilly identified six main areas in the Department's processes in six main areas: (1) procurement, (2) fleet management, (3) Print Center operations (shared services), (4) technology management, (5) workforce management, including the reliance on contractors and consultants, and (6) departmental services, including inconsistent travel booking and reimbursement practices.
Baker Tilly did not identify any duplication, overlap, or conflict with other state agencies or misalignment between Department rules in the Texas Administrative Code and its statutory authority and mission.
The Department provided an implementation plan, which is presented in the attached report. Overall, the Commission agreed to implement Baker Tilly's recommendations.
