A Performance Audit
An Audit Report on Performance Measures at the Office of Public Utility Counsel
April 2018
Summary Analysis
For three of the four key performance measures tested, the Office of Public Utility Counsel (Office) accurately reported results for the measures into the Automated Budget and Evaluation System of Texas (ABEST) and ensured that controls over the performance measure data were operating effectively.
For one of the four performance measures tested—Average Cost Per Utility Case in Which OPUC Participates—the Office accurately reported results for fiscal year 2017; however, it did not report accurate results for that measure for the first quarter of fiscal year 2018. In addition, while the Office had controls in place around the reporting of the performance measure audited, it did not have controls in place to ensure the accuracy of one data element used to calculate the Average Cost Per Utility Case in Which OPUC Participates performance measure.
The Office of Public Utility Counsel (Office) reported reliable results for three key performance measures tested.
- Percentage of OPUC Utility Cases That Are Competition Related – For fiscal year 2017, the Office accurately reported the number of cases that it designated as competition related as a percentage of the total number of cases in which it participated during the fiscal year.
- Number of Utility Cases in Which OPUC Participates – For fiscal year 2017 and the first quarter of fiscal year 2018, the Office accurately reported the total number of utility cases in which it participated.
- Number of Utility Projects in Which OPUC Participates – For the first quarter of fiscal year 2018, the Office accurately reported the total number of projects in which it participated.
For fiscal year 2017, the Office reported reliable results for the Average Cost Per Utility Case in Which OPUC Participates performance measure. That measure was certified with qualification for fiscal year 2017.
While the Office had controls over most of its performance measure calculation and reporting process, it did not have sufficient controls to ensure the accuracy of one data element used to calculate the Average Cost Per Utility Case in Which OPUC Participates. As a result of that control weakness, the Office reported inaccurate results for the performance measure in the first quarter of fiscal year 2018.
After auditors brought this error to the Office’s attention, it updated its performance measure reporting for the first quarter of fiscal year 2018 to reflect the corrected results.
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