Commission on Law Enforcement Officer Standards and Education
An Audit Report on Management Controls at the Texas Commission on Law Enforcement Officer Standards and Education
Report Number 95-002
The data contained within the automated system is unreliable. As a result, the agency is not able to ensure compliance with statutory and agency rule requirements.
Controls over financial resources bypass reasonable safeguards. The accounting department is both approving and processing expenditures. The internal accounting system is also not reconciled to USAS in a timely manner. As a result, controls are not adequate to ensure that transactions are properly authorized and expended. This creates the potential for inaccuracies in accounting records to exist, and the agency may experience difficulties in preparing the annual financial report.
The administration of the human resource function is an additional responsibility for the accounting department. Performance evaluations are not administered on an annual basis, training critical to performing job tasks is not provided, and employee job descriptions have not been updated. As a result, merit raises have been given without support, and the agency is not complying with legislation which requires annual performance evaluations. Additionally, lack of training may reduce employee productivity and professional development.
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