An Audit Report on Performance Measures at the Board of Plumbing Examiners
Report Number 12-046
The Board of Plumbing Examiners (Board) reported reliable results for 2 (50 percent) of 4 key performance measures tested for fiscal year 2011 and the first quarter of fiscal year 2012. A result is considered reliable if it is certified or certified with qualification.
The following key performance measures were certified with qualification for fiscal year 2011 and the first quarter of fiscal year 2012 because of internal control weaknesses in the Board's processes for collecting, calculating, and reporting performance measure information and other issues:
- Number of New Licenses Issued to Individuals.
- Number of Licenses Renewed (Individuals).
Factors prevented certification of the reported results for the following key performance measures for fiscal year 2011 and the first quarter of fiscal year 2012 because the Board was not able to provide sufficient documentation to support the numbers it reported:
- Percentage of Complaints Resolved Resulting in Disciplinary Action.
- Number of Field Investigations Conducted.
Auditors identified some areas of internal controls that the Board should improve to help ensure the accuracy of reported performance measure results. In addition to the four key performance measures tested, the identified internal control weaknesses may apply to other key performance measures that auditors did not test. Specifically, to improve its internal controls over its performance measure processes, the Board should:
- Improve its processes to verify that data used to calculate its performance measures is complete and accurate. (See Chapter 1-A for more information.)
- Document all of its processes for entering, calculating, reviewing, and reporting its performance measure data and results in the Automated Budget and Evaluation System of Texas (ABEST). (See Chapter 1-B for more information.)
- Require staff to document their reviews of performance measure information reported in ABEST. (See Chapter 1-B for more information.)
- Ensure that its documented procedures are updated to reflect changes made to its processes as a result of implementing a new information system in May 2011. (See Chapter 1-B for more information.)
- Periodically review its performance measure definitions to verify that they accurately describe the Board's processes. (See Chapter 1-C for more information.)
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