A Follow-Up Review on Management Controls at the Texas Funeral Service Commission Page: 21 of 22
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Appendix:
Objective, Scope, and Methodology
Our objective and scope were to determine whether recommendations made in the
previous management control audit at the Texas Funeral Service Commission were
fully implemented, partially implemented, or not implemented. We also identified
additional issues during the course of the audit.
The methodology used on this audit consisted of collecting information, performing
audit tests and procedures, and analyzing and evaluating the results against established
criteria.
Information collected to accomplish the audit objective included the following:
- Interviews with management and staff
" Documentary evidence, including:
- State and federal statutes, regulations, and rules
- Commission documents, plans, policies, procedures, manuals, reports,
memoranda, minutes, and other written communication
- Various audit and management reports from both internal and external
sources
- Agency-generated financial data and reports
Procedures and tests conducted:
" Reviewed compliance with applicable laws and regulations in areas of travel and
timekeeping
" Reviewed policies and procedures over fixed assets, cash receipts and
disbursements, licensing, examinations, and hearings
" Reviewed policies and procedures over human resource activity, including
performance appraisal and compliance with selected provisions of the Fair Labor
Standards Act (FLSA)
" Reviewed policies and procedures for the management information systems
Analytical techniques used:
" Financial review and analysis
- Process review and analysis
- Content analysis
Criteria used:
- Statutory requirements
- General and specific criteria developed by the State Auditor's Office Inventory
of Accountability Systems Project
- State Auditor's Office Management Control Methodology and Models Manual
- Process criteria from the Comptroller of Public Accounts, Department of
Information Resources, and General Services Commission
A FOLLOW-UP REVIEW ON MANAGEMENT CONTROLS AT THE
JULY 1997 TEXAS FUNERAL SERVICE COMMISSION PAGE 19
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Texas. Office of the State Auditor. A Follow-Up Review on Management Controls at the Texas Funeral Service Commission, report, July 1997; Austin, Texas. (https://texashistory.unt.edu/ark:/67531/metapth517346/m1/21/: accessed July 17, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu.; crediting UNT Libraries Government Documents Department.