An Audit Report on Performance Measures at the Health and Human Services Commission
September 2011
Report Number 12-003
Overall Conclusion
The Health and Human Services Commission (Commission) reported reliable results for 7 (87.5 percent) of 8 key performance measures tested for fiscal year 2010. The Commission also reported reliable results for 4 (80.0 percent) of 5 key performance measures tested for the first two quarters of fiscal year 2011. A result is considered reliable if it is certified or certified with qualification.
The following key performance measures were certified with qualification for fiscal year 2010 because of internal control weaknesses in the Commission's processes for collecting, calculating, and reporting performance measure information and other issues:
- Percent of Poverty Met by TANF, Food Stamps, and Medicaid Benefits.
- Average Medicaid Acute Care (Includes STAR+PLUS) Recipient Months Per Month.
- Average CHIP Programs Benefit Cost with Prescription Benefit Per Recipient Month (Includes all CHIP Programs).
The following key performance measures were certified with qualification for fiscal year 2010 and the first two quarters of fiscal year 2011 because of internal control weaknesses in the Commission's processes for collecting, calculating, and reporting performance measure information and other issues:
- Average Monthly Number of Eligibility Determinations.
- Average Number of Texas Health Steps (EPSDT) Comprehensive Care Program Recipient Month per Month (Fee-for-Service Only).
- Average Perinate Recipient Months Per Month.
- Average Monthly Grant: Temporary Assistance for Needy Families (TANF).
Factors prevented certification of one key performance measure--Average Cost Per Eligibility Determination--for fiscal year 2010 and the first two quarters of fiscal year 2011. The Commission did not include all costs when it calculated that performance measure. However, the definition of that performance measure is unclear regarding which time period the Commission should use when it determines which costs to use when calculating that performance measure. Therefore, auditors could not determine what costs should be included to calculate that performance measure.