A Performance Audit
An Audit Report on Performance Measures at the Commission on Fire Protection
September 2018
Summary Analysis
Factors Prevented Certification for all six key performance measures audited at the Texas Commission on Fire Protection (Commission). The Commission did not have sufficient controls over the calculation, collection, reporting, and review of data it entered into the Automated Budget and Evaluation System of Texas (ABEST). In addition, the Commission had weaknesses over information technology controls for its performance measure data. As a result, auditors could not validate the reported results for any of the six measures audited.
Factors Prevented Certification for all six key performance measures because the Commission did not generate and maintain detailed source data to support the performance measure calculations for fiscal year 2017 and the first 2 quarters of fiscal year 2018, as applicable. Additionally, the Commission did not have policies and procedures related to performance measures. Therefore, auditors could not test the Commission’s process to collect, calculate, review, and report those measures to validate the results that it reported to ABEST.
The Commission’s queries used to extract the data for the reported measures generated only summary results without producing the detailed source data necessary to recreate the performance measure calculation. However, auditors verified that those queries were reasonable to produce results consistent with the ABEST definition and calculation methodology.
The Commission should develop and implement controls that affect all performance measures audited. For all six key performance measures selected, the Commission did not have any documented performance measure-related policies and procedures in place during fiscal year 2017 and the first 2 quarters of fiscal year 2018. In addition, while the Commission has some controls over information technology policies related to performance measures, it should improve those controls to help ensure the reliability of its performance measure data.
Graphics, Media, Supporting documents