An Audit Report on Performance Measures at the Commission on the Arts
Report Number 14-006
The Commission on the Arts (Commission) reported reliable results for all three key performance measures tested for fiscal year 2012 and the first two quarters of fiscal year 2013. A result is considered reliable if it is certified or certified with qualification.
The following three key performance measures were certified with qualification for fiscal year 2012 and the first two quarters of fiscal year 2013:
- Percentage of Grants Funded That Are for Arts Education.
- Average Grant Amount Requested for Arts Education.
- Average Grant Amount Awarded to Arts and Cultural Organizations.
While the Commission accurately reported the results for all three performance measures, the Commission should improve controls over its performance measure processes and information systems to help ensure continued accuracy. The Commission should document its policies and procedures for collecting, calculating, and reviewing performance measure information. Additionally, the Commission should perform documented reviews of the calculation results and perform documented reviews of performance measure data prior to releasing results into the Automated Budget and Evaluation System of Texas (ABEST).
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