Texas State Auditor's Office - Summary of Report 26-025

A Performance Audit

An Audit of the Board of Plumbing Examiners

May 2026

Overview

Background

Audit Objectives

The Board of Plumbing Examiners (Agency) had processes in place to ensure that it administers financial transactions in accordance with applicable requirements. However, the Agency should improve its processes related to travel reimbursement and reconcile its licensing and accounting systems.

HIGH

EXPENDITURE PROCESSING

The Agency should strengthen its processes to reimburse travel expenses in accordance with all applicable requirements. The Agency's purchasing processes ensured that purchases were supported, accurately recorded, and approved.

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LOW

REVENUE PROCESSING

The Agency processed both cash transactions and online revenue payments according to requirements. However, the Agency should implement reconciliations as required by the Comptroller's Office's Accounting Policy Statement 029.

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A Performance Audit

An Audit of the Board of Plumbing Examiners

Overview

EXPENDITURE PROCESSING

REVENUE PROCESSING

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