A Performance Audit
An Audit Report on Performance Measures at the Cancer Prevention and Research Institute of Texas
December 2017
Summary Analysis
The Cancer Prevention and Research Institute of Texas (Institute) reported reliable results for three of the five key performance measures tested; however, it should improve controls to help ensure that it consistently reports reliable performance measure results. A performance measure result is considered reliable if it is certified or certified with qualification.
The Cancer Prevention and Research Institute of Texas (Institute) reported reliable results for three key performance measures tested. However, results for those three key performance measures were certified with qualification as a result of control weaknesses discussed below.
The Institute accurately reported the number it received from the Department of State Health Services’ Cancer Epidemiology and Surveillance Branch for the Annual Age-adjusted Cancer Mortality Rate key performance measure for fiscal year 2016. However, the Institute did not have documented policies related to or adequate segregation of duties between the entry and release of performance measure data into the Automated Budget and Evaluation System of Texas (ABEST). In addition, it did not perform independent reviews of performance measure data before entering that data entry into ABEST.
The Institute reported reliable results for the Number of Published Articles on Institute Funded Research Projects key performance measure for fiscal year 2016 and the Number of People Served by Institute Funded Prevention and Control Activities key performance measure for fiscal year 2016 and the first three quarters of fiscal year 2017. However, auditors identified an application control that the Institute should improve to help ensure that it consistently reports reliable results for its key performance measures.
The Institute reported unreliable results for two performance measures tested. Specifically, factors prevented certification of one performance measure and the Institute reported inaccurate data results for the other performance measure.
Factors prevented certification of the Number of Entities Relocating to Texas for Cancer-Research Related Projects key performance measure for fiscal year 2016 and the first three quarters of fiscal year 2017. Institute policy requires that entities meet a majority of the seven criteria to be reported for the Number of Entities Relocating to Texas for Cancer-Research Related Projects performance measure. However, the Institute did not obtain documentation to show that entities met those criteria.
The Institute reported inaccurate data for the Number of New Jobs Created and Maintained key performance measure for fiscal year 2016. The Institute submitted results to ABEST for that performance measures that varied from the actual performance that auditors calculated using Institute documentation by more than 5 percent. That occurred because the Institute’s report to extract data from the CPRIT Grant Management System (CGMS) for that performance measure inappropriately counted certain jobs twice. The Institute requires grant recipients to submit progress reports annually to CGMS to report the number of new jobs created and maintained as a result of Institute funding. However, the Institute double-counted jobs held by Texans in reporting that performance measure to ABEST, leading to an overstatement of 24.2 percent of the number of jobs that the Institute reported in ABEST.
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