An Audit Report on Performance Measures at the Commission on Law Enforcement Officer Standards and Education
October 2007
Report Number 08-004
Overall Conclusion
The Commission on Law Enforcement Officer Standards and Education (Commission) lacks both policies and procedures and a review process to ensure the accuracy of performance measure data reported to the Automated Budget and Evaluation System of Texas (ABEST). As a result, auditors were unable to certify the reported results for any of the five key measures audited.
Specifically:
- The reported results for one key performance measure, Percent of Licensees with No Recent Violations, were certified with qualification. Although the reported result was accurate, the Commission did not retain source documentation to support the reported performance measure results for two of the four quarters reviewed. However, the reported result was within 5 percent of the actual result, which is required to be considered accurate.
- Results for three key performance measures were inaccurate. These measures' results were inaccurate because the actual performance was not within 5 percent of the performance reported in ABEST.
- Factors prevented the certification of one key performance measure: Average Cost Per Complaint Resolved. The Commission did not retain source documentation for the calculations and did not follow the methodology for calculating the measure results as described in the measure definition. The Commission also did not follow the measure definition and included costs for only one division.
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