An Audit Report on Performance Measures at the Board of Tax Professional Examiners
April 2009
Report Number 09-027
Overall Conclusion
The Board of Tax Professional Examiners (Board) reported reliable results for six (67 percent) of nine key performance measures tested for fiscal year 2008. A performance measure result is considered reliable if it is certified or certified with qualification.
For all key performance measures tested, the Board did not have written policies and procedures describing the collection and calculation of its performance measure data. In addition, the Board lacked adequate supervisory reviews to ensure accuracy of reported results. Because of these issues, the following six key performance measures were certified with qualification:
- Percent of Complaints Resulting in Disciplinary Action.
- Number of Complaints Resolved.
- Number of Persons Certified/Recertified.
- Number of New Licenses Issued to Individuals.
- Number of Approved Courses Offered.
- Number of Course, Sponsor, and Instructor Applications Processed.
In addition, two key performance measures-Average Licensing Cost Per Individual License Issued and Total Number of Individuals Licensed-were inaccurate because the Board deviated from the measure definition and methodology in ABEST. The Board also lacked formal policies and procedures for when the data for these measures is entered into the Board's Registrant Tracking System.
Factors prevented the certification of one key performance measure-Percent of Licensees with No Recent Violations-because the Board did not maintain source documentation for this measure.
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