A Performance Audit
An Audit Report on Regulatory Activities at the Executive Council of Physical Therapy and Occupational Therapy Examiners
August 2021
Summary Analysis
The Executive Council of Physical Therapy and Occupational Therapy Examiners (Council) had adequate processes to help ensure that it conducted licensing activities and investigated most complaints in accordance with applicable requirements.
The Council had documented policies and procedures for receiving, recording, and accounting for licensing fees it receives. However, it should strengthen those processes by obtaining and retaining the data necessary to link credit card payments to deposits in the State Treasury and by documenting its reconciliations of the data in its accounting and licensing systems and the Uniform Statewide Accounting System (USAS). The Council also should strengthen controls over its payment receiving processes for licensing fee payments received at its office.
The Council had processes and related controls to help ensure that it conducted its enforcement activities in accordance with applicable requirements. The Council developed sufficient processes for issuing and renewing licenses to qualified individuals.
The Council was appropriated $2.8 million for fiscal years 2020 and 2021. The Council has 20 full-time equivalent positions. The Council reported that it received $7,705,478 in licensing fees between September 1, 2019, and February 28, 2021. It issued 34,842 new and renewed licenses and received 1,678 complaints during the same period.
The Executive Council of Physical Therapy and Occupational Therapy Examiners (Council) had documented policies and procedures for receiving, recording, and accounting for licensing fees it receives. However, it should strengthen those processes by obtaining and retaining the data necessary to link credit card payments to deposits in the State Treasury and documenting its reconciliations of the data in its accounting and licensing systems and the Uniform Statewide Accounting System (USAS). The Council also should strengthen controls over its payment handling processes for licensing fee payments received at its office. It is important to reduce the risk of those payments not being accurately recorded and deposited in the State Treasury because they are in the form of checks, money orders, and cash.
The Council had processes and related controls to help ensure that it conducted its enforcement activities in accordance with applicable requirements. The Council consistently followed its complaints process, which had controls to help ensure compliance with Texas Administrative Code requirements.
The Council developed sufficient processes for issuing and renewing licenses to qualified individuals, as required by statute. Specifically, for the 50 licenses tested that were issued or renewed from September 1, 2019 through February 28, 2021:
- Each licensee or applicant submitted fingerprints as required.
- The Council completed the required criminal background checks prior to issuing each new license or renewal.
- The licensees paid the required fees.
Additionally, the Council’s website accurately reflected the license status for each of the 25 new license applicants and 25 renewal applicants tested.
To strengthen the security of its information technology resources, the Council should:
- Strengthen controls to monitor and evaluate system access.
- Create its own procedure to document its process for controlling and monitoring changes to the Council’s information resources.
- Develop, document and implement certain information security-related policies required by the Security Control Standards Catalog.
Some of the Council’s information technology controls worked properly. For instance, all of the Council’s USAS users were current employees. In addition, the licensing system’s edit and input controls that were tested all functioned as designed.
Graphics, Media, Supporting documents