Texas Commission on Alcohol and Drug Abuse
A Combined Audit Report on the Texas Commission on Alcohol and Drug Abuse
Report Number 97-062
June 1997
Overall Conclusion
The Texas Commission on Alcohol and Drug Abuse (Commission) has made efforts to resolve and improve the conditions that were identified as gross fiscal mismanagement during a previous statewide audit and by the Joint Investigative Task Force's review of the Commission and its service providers. A number of issues (including equitable funding, management information systems, rate setting, performance measurement, and timely desk reviews of subrecipient audit reports) continue to remain outstanding, but are being addressed by the Commission.
Key Facts, Findings, and Recommendations
Monitoring the Commission's current efforts to make appropriate changes to its regional allocation formula will ensure that state and federal funding are allocated equitably. Allocation of resources based on factors that address equity of service access will provide the Commission with a balanced service system statewide.
The Commission has addressed the issues identified by the Joint Investigative Task Force audit of the Commission and its service providers. Original questioned cost totaling $49.7 million were reduced to approximately $9 million. The State has received and/or will be receiving amounts totaling $6.7 million from service providers as additional services or as cash payments. In our review, we did not note any specific violations of state or federal laws from the resolution process used by the Commission.
Management and the new Board of Commissioners have begun to develop and implement processes to resolve most of the remaining issues left after the Conservatorship process was completed.
Integration of automation systems within the Commission will significantly enhance accountability and provide management with controls necessary to safeguard state and federal funds.
Compliance audits should include dollar and performance measure reconciliation, and should be timely. Increases in the number of compliance audits completed each year will enhance the Commission's oversight of contractors and provide the State with assurances that the services purchased are both efficient and effective.
Performance measurement collection, accuracy, and verification processes can be improved.
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