An Audit Report on Performance Measures at the Board of Chiropractic Examiners
Report Number 15-029
The Board of Chiropractic Examiners (Board) reported reliable results for 4 (80 percent) of the 5 key performance measures tested for fiscal year 2014. A performance measure result is considered reliable if it is certified or certified with qualification.
For all five performance measures tested, the Board did not have written policies and procedures for collecting, calculating, reviewing, and reporting performance measures during fiscal year 2014. Furthermore, the Board did not have a process in place to review performance measure data entered into the Automated Budget and Evaluation System of Texas (ABEST) before the submission of data into ABEST was complete. The following four key performance measures were certified with qualification:
- Number of New Licenses Issued to Individuals.
- Number of Licenses Renewed (Individuals).
- Number of Jurisdictional Complaints Received.
- Number of Complaints Resolved.
One key performance measure—Average Time Per Complaint Resolution (Days)—was inaccurate because there was more than a 5 percent error rate in the documentation that auditors tested.
Auditors also identified weaknesses in the general controls over FileMaker, the Board's licensing and enforcement database. Specifically, the Board should strengthen controls over user access, password controls, edit checks, audit trails, segregation of duties, and disaster recovery planning.
Auditors communicated other, less significant issues related to the Board's performance measure methodologies separately in writing to Board management.