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A Report on the Implementation Status of Prior State Auditor's Office Recommendations

April 2016

Report Number 16-021

Overall Conclusion

The State Auditor's Office has compiled the following data to provide you with information regarding the implementation status of recommendations made in prior audit reports. Texas Government Code, Section 321.014(f), requires agencies, higher education institutions, and other audited entities to report to the State Auditor's Office on the implementation status of audit report recommendations once a year.

The State Auditor's Office provides a Web interface for audited entities to report the implementation status of audit report recommendations. That system groups recommendations by chapter or subchapter as they appeared in the original audit report. As a result, audited entities report implementation status to the recommendations on a chapter or subchapter basis.

From September 1, 2013, through August 31, 2015, the State Auditor's Office issued 37 performance audit reports containing 491 recommendations to state agencies and higher education institutions. Specifically, recommendations were made to state agencies and higher education institutions in 176 report chapters. Of those, the audited entities self-reported that they had fully implemented the recommendations in 129 (73.3 percent) chapters; that they had substantially implemented the recommendations in 22 (12.5 percent) chapters; and that implementation was incomplete or ongoing for the recommendations in the remaining 25 (14.2 percent) chapters.

For the purpose of this project, auditors followed up on the implementation status of the recommendations made in 13 report chapters for which the agencies had reported the recommendations were fully implemented. Auditors verified that the recommendations in 11 of those 13 report chapters were fully implemented. However, auditors determined that the recommendations in two report chapters tested were substantially implemented. The recommendations in one of those two chapters were directed to the Higher Education Coordinating Board, and the recommendation in the other chapter was directed to the Board of Chiropractic Examiners.

The attachment contains (1) detailed information regarding the status of the implementation of the recommendations on which the State Auditor's Office followed up and (2) a summary of self-reported implementation status for the audit reports the State Auditor's Office issued from September 1, 2013, through August 31, 2015.

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Download the Acrobat version of this report. (.pdf)