A Performance Measure
An Audit Report on Performance Measures at the Texas Emergency Services Retirement System
The Texas Emergency Services Retirement System (System) lacked adequate controls over the collection, calculation, review, and reporting of the three key performance measures audited. In addition, the System had weaknesses related to its information technology processes. As a result, the System reported results that were certified with qualification for one of the three performance measures audited, but reported inaccurate results for the other two measures.
The System did not have adequate controls over all three key performance measures audited. In addition, the System did not have adequate controls over its information technology systems used to support its performance measure reporting.
The System accurately reported the results for the Number of Benefit Payments Distributed performance measure for fiscal year 2018 and the first two quarters of fiscal year 2019. That measure was certified with qualification because of the control weaknesses discussed in Chapter 1.
The System reported unreliable results for the Average Annual Administrative Cost Per Pension Plan Member and the Number of Onsite Visits key performance measures for fiscal year 2018 and the first two quarters of fiscal year 2019.
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