A Follow-Up Audit Report on Contract Managment at the Commission on Alcohol and Drug Abuse Page: 8 of 16
16 p.View a full description of this report.
Extracted Text
The following text was automatically extracted from the image on this page using optical character recognition software:
Section 5-B: Ensure the new
accounts receivable system
has complete and accurate
information.
Section 5-C: Monitor
financial information to
detect unusual or
inappropriate activity.
Section 5-D: Continue to
improve documentation in
contract files and guidance
to providers.
Section 6-A: Review how
performance measures are
set, reported, and used.
Section 6-B: Analyze
program outcomes to
determine effectiveness.Implemented
Implemented
Implemented
Implemented
ImplementedStatus of Recommendations From December 2000 SAO Audit Report
Internal Audit
and SAO
SAO,
Internal Audit,
and KPMG, LLP
Internal Audit
Internal Audit
Internal AuditThe November 2000 Business Plan indicates that
development of the revenue subsystem for accounts
receivable is complete. Recommendation states that
oversight entities should be notified upon completion.
Business Plans were distributed to various oversight
entities, including HHSC, SAO, LBB, and GOB&P.
The SAO conducted additional work and found that the
Agency had implemented an accounts receivable
system. Automated accounts receivable information is
complete, timely, and accurate. The Agency now
identifies and collects payments owed. The accounts
receivable balance and related cash receipts are
complete and accurate. The Agency has adequate
policies and procedures for collecting money as well as
a monthly reconciliation process of accounts
receivable, which includes an aging report of
receivables.
Agency project officers and contract performance
managers monitor the budgets and spending of
providers on a quarterly basis. Any significant
variations are researched, and the provider is
contacted.
The Internal Audit Division is in the process of
verifying that an automated process has been created
to track budget transfers and enforce the cumulative
10 percent cap.
SAO Note: Internal Audit determined in late April 2002
that this recommendation was implemented.
Contract files are more organized, in accordance with
planned procedures. Information is available to
providers through TCADA Bulletins, guidance letters,
Training & Technical Assistance (individual and group
training); and a comprehensive website.
Internal Audit verified that management has
implemented all recommendations documented in this
section.
Internal Audit verified that management has
implemented the recommendations documented in this
section.A Follow-up Audit Report on Contract Management at the Commission on Alcohol and Drug Abuse
SAO Report No. 02-068
August 2002
Page 4
Upcoming Pages
Here’s what’s next.
Search Inside
This report can be searched. Note: Results may vary based on the legibility of text within the document.
Tools / Downloads
Get a copy of this page or view the extracted text.
Citing and Sharing
Basic information for referencing this web page. We also provide extended guidance on usage rights, references, copying or embedding.
Reference the current page of this Report.
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/m1/8/: accessed July 17, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu.; crediting UNT Libraries Government Documents Department.