A Performance Audit
An Audit of Deferred Maintenance Projects at the Texas Facilities Commission
The Texas Facilities Commission (Commission) had controls to help ensure that expenditures of appropriated funds for deferred maintenance were supported and spent for their intended purposes. In addition, the Commission had controls to prioritize and monitor deferred maintenance projects to ensure compliance with applicable requirements.
The Commission had general and application information technology controls over its GUI Fund Accounting System (GFAS), which it uses to record accounting information.
The Commission Had Adequate Controls Over Processing of Deferred Maintenance Project Expenditures; But It Should Strengthen Its Review Processes
The Commission established processes and controls to ensure that appropriated funds for deferred maintenance were supported and spent for their intended purposes. However, its review processes were not sufficient to prevent duplicate payments from being processed or unallowable items from being paid.
The Commission Should Strengthen Its Controls Over Its Deferred Maintenance Deficiency Lists and Ensure That Deferred Maintenance Projects Include an Appropriate Combination of Critical and Non-Critical Items
The Commission had processes to prioritize deferred maintenance projects according to the requirements in its Master Facilities Plan report. However, the Commission should strengthen controls to ensure that (1) its master deficiency lists are properly updated with the deficiency items from the professional consultants’ assessment reports; (2) it properly documents changes to the priority ratings; and (3) it establishes criteria identifying the appropriate composition of critical and non-critical deficiency items for its deferred maintenance projects.
The Commission Had Adequate Monitoring Controls in Place for Its Deferred Maintenance Projects; However, It Should Strengthen Certain Processes Related to Closeout Procedures, Amendments, and Change Orders
The Commission implemented adequate monitoring controls of deferred maintenance projects to verify that contract requirements for key deliverables were met, changes to contracts were documented, and closeout processes complied with applicable requirements. However, the Commission approved contract amendments that were outside the scope of the original contract, did not consistently have all required approvals, and paid for services prior to the approval of the related change order.
The Commission had general and application information technology controls over its GUI Fund Accounting System (GFAS), which it uses to record financial accounting information. It had appropriate edit checks for key expenditure data fields, sufficient passwords, and logical access controls to its database to ensure that the data was complete and reliable for the purposes of this audit.
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