Natural Resource Conservation Commission
An Audit Report on Management Controls at the Texas Natural Resource Conservation Commission
Report Number 95-065
The Commission's strategic planning process has helped it identify what it wants to accomplish. However, the Commission does not have the information it needs, at an agency-wide level, to ensure a clear, realistic picture of how it will get there, what it will cost to get there, and how long it will really take. Day-to-day operations are managed according to the organization structure, not the strategic plan. Work plans are not detailed enough to ensure adequate planning and allow for monitoring of milestones. In addition, the Commission lacks a comprehensive system for performance measurement.
Improvements are still needed in the systems used to manage financial and human resources. An internal audit report estimates that about $314,000 is spent annually on supplementary financial tracking and reporting systems. A 187 percent increase in compensatory time indicates possibly insufficient or misallocated human resources.
Important user information needs, both internal and external, are not being met. A comprehensive needs assessment would be a good first step. An internal team gathered some initial information and recommended further work, but management's response to their recommendations is pending.
Agency-wide guidelines for the design and management of individual programs are needed. The Commission is constantly adding and amending programs required by state and federal legislation. Such guidelines would ensure that the management weaknesses found in some programs would not be repeated in other programs, both new and existing.
Although the Commission's process improvement efforts have had some positive effects, important techniques, controls, and procedures normally found in such programs are lacking. For example, although data collection and analysis are normally key program components, information about the overall costs and benefits of the Commission's initiative is not readily available. In addition, management's support of these efforts, both in terms of participation and in terms of resources provided, has been inconsistent and limited.
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.