SB 930 requires biennial efficiency audits of Operation Lone Star and other border security programs to assess fiscal management, resource efficiency, and the effectiveness of state efforts in achieving border security goals. The audits will be conducted by an external auditor selected by the comptroller, who must be independent from any state agency involved in border security operations. The Legislative Budget Board will define the scope of the audit, focusing on resource allocation, cost savings, and contract reviews. The findings and recommendations must be reported to the governor, comptroller, Legislative Budget Board, state auditor, and legislative committees, and will be published online. The bill mandates that the first audit be conducted in 2024 and every two years thereafter, with funding sourced from existing resources.