Summary of Report 97-351

Report Number 97-351

May 1997

Overall Conclusion

The Office of Internal Audit (Internal Audit) at the General Services Commission (Commission) is effective:

Internal Audit met criteria used in seven of eight effectiveness criteria developed from the Texas Internal Auditing Act.

Internal Audit assists members of the organization in the discharge of their responsibilities.

Internal Audit provides analyses of the adequacy and effectiveness of internal control systems, policies, procedures, and departmental performance.

Auditees perceive Internal Audit staff to be qualified professionals, providing logical, understandable, useful recommendations.

Internal Audit complies with state law in all of the effectiveness criteria, but should improve in one.

Internal Audit employs three auditors and an administrative assistant to provide audit coverage for the activities of the Commission. In fiscal year 1996, those activities include collecting more than $135.5 million in revenues and disbursing about $129.7 million on Commission programs. The Commission was authorized to have 796 employees in fiscal year 1996. The Commission affects other state agencies through its administration of state purchasing laws and policies.

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