An Audit Report on Performance Measures at the Public Utility Commission of Texas
June 2007
Report Number 07-036
Overall Conclusion
The Public Utility Commission of Texas (Commission) reported reliable results for 71 percent (five of seven) of the fiscal year 2006 and first quarter of fiscal year 2007 key performance measures audited. A result is considered reliable if it is certified or certified with qualification.
Specifically:
- The reported results for five of the key performance measures tested were certified with qualification.
- Reported results for two key performance measures -- Number of Enforcement Investigations Conducted and Average Cost Per Enforcement Investigation Conducted -- were inaccurate because the Commission did not follow the Automated Budget and Evaluation System of Texas (ABEST) methodology in calculating the two measures. Also, the Commission did not follow its internal written procedure to review the data prior to release in ABEST. As a result, auditors' recalculations of summary data provided by the Commission were inconsistent with the results reported to ABEST.
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