An Audit Report on Performance Measures at the Board of Professional Geoscientists
September 2007
Report Number 08-001
Overall Conclusion
The Board of Professional Geoscientists (Board) did not report reliable results for the nine key performance measures tested for fiscal year 2006 and the first three quarters of fiscal year 2007. A performance measure result is considered reliable if it is certified or certified with qualification.
Factors prevented the certification of all nine key performance measures tested. The measures could not be certified because the Board did not:
- Clearly define the purpose and methodology for calculating certain performance measures.
- Follow the methodology defined in the Automated Budget and Evaluation System of Texas (ABEST) for calculating certain performance measures.
- Develop, document, and implement policies and procedures for collecting, calculating, entering, and reporting data used for its performance measures.
- Consistently maintain supporting documentation of the data used to calculate its performance measures.
- Maintain documented evidence that supervisors reviewed performance measure calculations and the data entered into ABEST.
- Ensure that the duties of entering, reviewing, and submitting performance measure data into ABEST were properly segregated.
As a result of these issues, the Board lacked the documentation and controls necessary to allow auditors to re-create the performance measure results the Board reported to ABEST.
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