An Audit Report on Internal Controls and Financial Processes at the Structural Pest Control Board
November 2003
Report Number 04-012
Overall Conclusion
The Structural Pest Control Board (Board) does not always inspect licensed pest control businesses with the frequency required by the Texas Administrative Code. The Board did not inspect almost 21 percent of eligible pest control businesses within the two-year period ending on June 26, 2003. This means that 586 pest control businesses are operating without having been inspected. The Texas Administrative Code requires the Board to inspect businesses that have been issued a structural pest control business license at least one time in any two-year period. As a result, the Board lacks adequate assurance that these businesses comply with laws and regulations that protect the public's health and safety.
In its Annual Financial Report for fiscal year 2002, the Board did not report as accounts receivable an estimated $30,500 in penalties it assessed but did not collect during the fiscal year. The Board should also improve certain controls to ensure accurate financial information. Strengthening application and access controls over information technology resources should help the Board ensure that financial and operational data is accurate and protected.
Except for its wood preservation exam, the Board has not changed the questions on its licensing examinations since 1999. This may enable repeat test takers to memorize exam questions and pass exams without gaining the knowledge necessary to do their jobs safely.
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