A Follow-Up Audit Report on Contract Managment at the Commission on Alcohol and Drug Abuse Page: 14 of 16
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Objective, Scope, and Methodology
Objective
The objective of this audit was to determine whether the new systems put into place
by the Commission on Alcohol and Drug Abuse (Agency) management have
addressed contract management weaknesses identified by the December 2000 State
Auditor's Office (SAO) audit. As part of this objective, we determined whether data
in the Agency's Information Management System (otherwise known as the
SOURCE) and the Behavioral Health Integrated Provider System (BHIPS) is
complete, accurate, and secure from unauthorized access.
Scope
Our scope was focused on the prior recommendations made in An Audit Report on
Contract Management at the Commission on Alcohol and Drug Abuse, SAO Report
No. 01-012, December 2000. We conducted fieldwork from March 2002 through
June 2002, and we tested fiscal year 2002 data. We coordinated our work with that
of the Agency's Internal Audit department (Internal Audit) in order to avoid
duplication of effort.
Methodology
Our methodology consisted of gathering information through interviews of the
Agency's staff, reviews of policies and procedures, testing of controls and
documentation, and reviews of the Agency's information technology. We assessed
the risks associated with the recommendations from the December 2000 audit. We
identified the six highest-risk recommendations that had not been followed up on by
Internal Audit. An SAS 65 (Statement on Auditing Standards) review was conducted
to ensure that we could rely on Internal Audit's work. Our results include both our
work and the work completed by Internal Audit. We reviewed the working papers
from KPMG, LLP, from the fiscal year 2001 federal single audit at the Agency.
Criteria used to conduct this audit included the following:
- Code of Federal Regulations, Title 45, Subtitle A, Part 96, Subpart L, Substance
Abuse Prevention and Treatment Block Grant
- Texas Health and Safety Code, Sections 461.0143 and 461.0126
- Texas Administrative Code, Title 40, Section 144
- Strategic Plan 2002-2007, Texas Commission on Alcohol and Drug Abuse,
June 2002
- Statewide Service Delivery Plan, Texas Commission on Alcohol and Drug
Abuse, February 2002
A Follow-up Audit Report on Contract Management at the Commission on Alcohol and Drug Abuse
SAO Report No. 02-068
August 2002
Page 10
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Texas. Office of the State Auditor. A Follow-Up Audit Report on Contract Managment at the Commission on Alcohol and Drug Abuse, report, August 2002; Austin, Texas. (https://texashistory.unt.edu/ark:/67531/metapth517336/m1/14/: accessed July 17, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu.; crediting UNT Libraries Government Documents Department.