An Audit Report on Management Controls at the Commission for the Deaf and Hard of Hearing Page: 5 of 19
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X There is no formal schedule based on risk to provide for on-site visits of the 23
councils. In fiscal year 1996, the Commission made eight site visits that
generally lasted one day or less. Councils were selected based on the date of
the last review and on convenience. On-site monitoring should be based on
overall risk such as contract amount and past compliance records.
X The Commission has no established methodology that specifies the review
procedures to be followed when performing a site visit. Furthermore, the
results of site reviews are inadequately documented.
Insufficient on-site monitoring could result in the misuse of funds not being detected
in a timely manner.
Recommendations:
We recommend that the Commission establish a formal audit plan to provide oversight
of the councils. At a minimum, the audit plan should have the following provisions:
X A methodology for assessing risk based on objective criteria
X A schedule for site visits based on risk and date of last site visit
X The procedures to be followed when performing a site visit, including a review
of financial records (especially support for expenditures) and program
activities
X A records retention schedule of the documentation to be maintained relating to
the results of site visits and field reviews
Management Response:
A procedure is being developed that will call for annual on-site council reviews. A
schedule of such reviews has been developed for FY 1998. Restrictions on funds for
travel could interfere with the on-site reviews.
At our request, the State Auditor has agreed to provide technical assistance to the
agency for developing new methods for field reviews, and to train staff to perform
those reviews. The new procedure will include appropriate documentation offindings.
We agree with this recommendation and will use the recommended provisions as a
guide in developing the audit or field review plan. Again, technical assistance from
the State Auditor's Office will be utilized.
AN AUDIT REPORT ON MANAGEMENT CONTROLS AT THE
PAGE 2 COMMISSION FOR THE DEAF AND HARD OF HEARING JULY 1997
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Texas. Office of the State Auditor. An Audit Report on Management Controls at the Commission for the Deaf and Hard of Hearing, report, July 1997; Austin, Texas. (https://texashistory.unt.edu/ark:/67531/metapth517382/m1/5/: accessed July 17, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu.; crediting UNT Libraries Government Documents Department.