A Performance Audit
An Audit Report on Selected Contracts at the Office of the Attorney General
The Office of the Attorney General (Office) generally planned, procured, and formed the two contracts audited in accordance with applicable statutes, rules, Office of the Comptroller of Public Accounts requirements, and Office policies and procedures to help ensure that the State’s interests were protected. The two contracts audited were:
• The Office’s contract with Adjacent Technologies, Inc. for services related to the Office’s Crime Victim Services Web Portal Project (Web Portal contract).
• The Office’s contract with YoungWilliams P.C. for services related to gathering employer information and following up on income withholding orders (YoungWilliams contract).
The Office planned and procured the Web Portal contract in accordance with applicable statutes and rules. However, it should strengthen its policies and procedures and contract formation processes. It should also strengthen its processes to ensure that it complies with contracting-related document posting requirements as defined in Texas Government Code, Chapter 2261.
The Office adequately planned and formed the YoungWilliams contract; however, it should improve its processes related to retaining planning- and procurement-related supporting documentation and update its policies and procedures. The Office adequately monitored the YoungWilliams contract to determine whether the contractor performed its assigned work; however, the Office did not sufficiently document changes it made to contract terms. Additionally, the Office developed a contract closeout process to verify that both parties fulfilled their contractual obligations.
The Office Generally Planned, Procured, and Formed the Web Portal Contract in Compliance with Requirements; However, It Should Strengthen Its Policies and Procedures for Those Processes
The Office of the Attorney General (Office) generally planned and procured the Web Portal contract with Adjacent Technologies Inc. in accordance with applicable statutes, rules, and State of Texas Contract Management Guide requirements.
However, the Office should strengthen its contract management policies and procedures and contract formation process. The Office also should strengthen its processes to ensure that it complies with contracting-related document posting requirements.
The Office Generally Planned, Procured, and Formed the YoungWilliams Contract in Compliance with Requirements; However, It Did Not Have All Supporting Documentation or Updated Policies and Procedures
The Office generally planned and procured the YoungWilliams Contract in accordance with applicable statutes, rules, and State of Texas Contract Management Guide requirements. The Office did not have all supporting documentation for the YoungWilliams contract related to planning and procurement requirements.
The Office’s current contracting policies and procedures allowed for deviations from those policies and procedures and did not always align with current practices.
The Office Adequately Monitored the YoungWilliams Contract; However, It Should Strengthen Its Policies and Procedures for Modifying Contracts
The Office’s Child Support Division adequately monitored the YoungWilliams contract to verify that the contractor performed its assigned work.
During testing, auditors identified a service for which the contractor billed the Office that was not included in the contract. While the contract allows new services to be added as long as those services are within the contract’s scope, the Office did not formally document the new service being performed and the pricing for that service using the change management procedures specified in the contract.
The Office waived all financial remedies and did not request any corrective action plans when the contractor did not achieve the stated 100 percent performance standard. In addition, it did not formally modify the contract’s performance standard.
The Office Developed a Contract Closeout Process to Verify That Both Parties Fulfilled Their Contractual Obligations
As part of the contract’s closeout process, the Child Support Division and the contractor developed a plan for the transition of all services and operations from the contractor to the Office. In addition to the transition plan, the contract outlined the record retention policy and requirements that the contractor must adhere to after termination of contract and the process for the final month’s invoice.
Graphics, Media, Supporting documents