Texas State Auditor's Office - Summary of Report 23-009

A Performance Audit

An Audit Report on Capital Assets at the Parks and Wildlife Department

November 2022

Overview

Background

The Department was not missing any assets tested. However, it should improve processes to ensure that certain asset and disposal information in SPA, its system of record for capital assets, and related information technology (IT) systems, including the Centralized Accounting and Payroll/Personnel System (CAPPS), is complete and accurate.

The Department fully or substantially implemented most of the applicable recommendations made in a prior audit report. However, the Department should strengthen its fleet management process to ensure that vehicle asset information is recorded accurately in SPA and that all approvals are documented for vehicle expenditures.

HIGH

ASSET MANAGEMENT PROCESS

The Department was not missing any real and personal property assets tested. However, the Department’s inventory and reconciliation processes did not ensure that asset information in SPA was complete and accurate.

Jump to Chapter 1-A

HIGH

ACCURACY AND COMPLETENESS OF SPA AND CAPPS RECORDS

The Department’s processes did not help ensure that key dates and values, location of assets, and classification codes were accurately recorded in SPA and CAPPS.

Jump to Chapter 1-B

MEDIUM

DISPOSALS

The Department’s disposal process ensured assets were safeguarded and accounted for; however, the Department should strengthen the disposal process to ensure certain information in SPA is accurate and supported.

Jump to Chapter 1-C

LOW

INFORMATION TECHNOLOGY

The Department’s access controls in SPA and CAPPS and application controls in the Fleet Management System were adequate.

Jump to Chapter 2

MEDIUM

PRIOR AUDIT RECOMMENDATIONS

The Department fully or substantially implemented corrective action for 3 (75 percent) of the 4 applicable recommendations in a prior audit report. Corrective action was incomplete or ongoing for the remaining recommendation.

Jump to Chapter 3

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