An Audit Report on Performance Measures at the Texas State Board of Dental Examiners
August 2009
Report Number 09-047
Overall Conclusion
The Texas State Board of Dental Examiners (Agency) reported unreliable results for 8 (67 percent) of 12 key performance measures tested for fiscal year 2008. It reported reliable results for 4 (57 percent) of 7 key performance measures tested for the first quarter of fiscal year 2009. A performance measure result is considered reliable if it is certified or certified with qualification.
Inaccurate, incomplete, and inconsistent data in the Agency's automated systems continues to weaken its ability to appropriately regulate licenses and to report accurate licensee information to the public. The Agency does not have adequate controls to prevent or detect errors and inconsistencies within its automated systems. Improvements are also needed in the controls over system access and changes made to automated systems.
The State Auditor's Office previously reported issues of unreliable and inaccurate data in June 2002 and August 2005. After the 2005 audit, the Agency reportedly spent $118,000 to implement a new Enforcement System with the intention of addressing prior audit recommendations. That system became active in September 2007, but it is not fully functional or reliable, and a number of weaknesses continue to exist. The Agency indicated that the weaknesses are due, in part, to the inability of the system developer to deliver an information system that worked as the Agency intended.
The Agency has indicated that, along with other regulatory agencies, it plans to purchase a new automated system that will replace all of the automated systems it currently operates. The cost of the new system is approximately $644,000. Given the difficulties the Agency has had in the past in designing, implementing, and maintaining automated systems, it will be imperative that the Agency use a systematic process for installing, customizing, testing, and implementing the new system to ensure that the existing problems do not occur in the new system.
The inadequacies in controls over data integrity contributed to unreliable performance measure reports. Auditors communicated other less significant issues to Agency management in writing.
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