Audit Reports Affecting Multiple Agencies
An Audit Report of Small Agency Management Control Audits
Report Number 95-020
Weaknesses were noted in three key control areas.
1) Weak administrative controls impede agency effectiveness. We found that:
- The Pension Review Board does not have an effective process for identifying all public retirement systems in Texas.
- Comprehensive reviews of public retirement systems are behind schedule.
- Required inspections on manufactured housing and boilers are not being performed in a timely manner by the Texas Department of Licensing and Regulation.
2) Policies and procedure as are not being evaluated periodically:
- At the Office of the Fire Fighters' Pension Commissioner, the buy-in period for 411 Pension Plan members is interest free for three years.
- At the Council on Sex Offender Treatment, policies and procedures for key agency functions have not been developed.
3) Because of their small size, these agencies find it difficult to keep abreast of all of the many federal and state rules and regulations related to human resources. We found instances where:
- Agencies awarded achievement bonuses and merit raises without adequate support.
- Merit raises were paid retroactively.
- Evaluations of agency staff were often not performed in a timely manner.
Thirteen small agencies were examined during this audit. A small agency is an agency with less than 300 employees and less than $10 million in appropriations.
Contact the SAO about this report.
Download the Acrobat version of this report. (.pdf)
If you prefer an HTML version, follow this link to an Adobe site which converts PDF files to HTML.