A Performance Audit
An Audit Report on the Texas Peer Assistance Program for Nurses
June 2019
Summary Analysis
The Texas Board of Nursing (Board) complied with most applicable contract formation requirements and performed monitoring processes for its contract with the Texas Nurses Foundation (Foundation) for the Texas Peer Assistance Program for Nurses (Program). However, significant weaknesses in the Board’s processes could affect its ability to effectively monitor the contract to ensure that the Program is providing the necessary services to participants at an appropriate funding level required to operate the Program. The Foundation had processes in place to ensure that its financial transactions were supported, approved, and Program related.
The Texas Board of Nursing (Board) performed monitoring processes for its contract with the Texas Nurses Foundation (Foundation), such as meeting regularly with Foundation staff, ensuring receipt of Texas Peer Assistance Program for Nurses (Program) reports, reviewing and approving contract payments, and reviewing revenue received to fund the Program.
The Board should address significant weaknesses in its other contract monitoring processes to ensure that it adequately monitors the Foundation’s performance and analyzes the reports that the Foundation submits for the Program. The Board did not have documentation that it used those reports to inform its decisions related to the contract, and the Board did not have a process in place to verify the accuracy or completeness of the information that the Foundation submitted. Additionally, the Board’s monitoring of the contract was decentralized and not always sufficiently documented.
The Board formed the contract with the Foundation in accordance with most applicable requirements. However, it should strengthen its contract formation processes to ensure that it (1) includes specific, defined measures for program success in its contracts and (2) requires contractors to determine employment eligibility.
The Foundation had processes in place to ensure that its financial transactions were supported, approved, and Program related. Auditors determined that the financial transactions tested, totaling $86,173, were supported, approved, and related to the Program.
Auditors also determined that the fiscal year 2018 Program financial data that the Foundation provided to the Board was accurate.
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