A Performance Audit
An Audit of the Health and Human Services Commission’s Family Violence Program
The Health and Human Services Commission’s (Commission) Family Violence Program’s (Program) contracting processes helped ensure that the contractors provided services and spent funds in accordance with applicable requirements.
In addition, the Program had controls in place to help ensure that it followed its contracting processes. However, the Program should strengthen some controls to help ensure continued compliance with its processes and contracting requirements.
The Program Had Processes in Place to Ensure That It Executed and Monitored Program Contracts in Accordance with Applicable Requirements; However, It Should Fully Document Those Processes
Contract execution. The Program executed and approved all 14 contracts tested in accordance with Texas Human Resources Code, Chapter 51, and Commission policies and procedures.
Contract expenditures. The Program made payments to contractors and appropriately identified overpayments in accordance with the terms of the contracts and applicable requirements. However, the Program should document its process for identifying and calculating overpayments.
Contract monitoring. The Program had processes to ensure that it sufficiently monitored Program contracts in fiscal year 2017; however, the Program should fully document those processes.
State plan. The Program coordinated with its administrative contractor to compile and publish the state plan required by Texas Human Resources Code, Section 51.0021.
The Program Had Controls to Help Ensure Compliance with Its Contracting Processes; However, Those Controls Should Be Strengthened to Ensure Continued Compliance
The Program had controls in place to help ensure that it followed its contracting processes. For example, the Program developed spreadsheets to track contract payments, contract monitoring, and contract overpayments. Additionally, the Program developed checklists to help ensure that its employees follow its contracting processes.
However, the Program should strengthen some controls to help ensure continued compliance with its processes and contracting requirements. For example:
- Auditors identified areas in which the Program could strengthen its use of the spreadsheets and checklists.
- The Program maintained contract documentation in multiple locations, including in hard copy files, electronic files, or the assigned contract manager’s email, which increases the risk of that required documentation being lost, misplaced, or inadvertently deleted.
Graphics, Media, Supporting documents