An Audit Report on Information and Communications Technology Cooperative Contracts at the Health and Human Services Commission Page: 4 of 38
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An Audit Report on
Information and Communications Technology Cooperative Contracts at
The Health and Human Services Commission
SAO Report No. 14-013
Two transactions totaling $373,820 that initially appeared to be payments
were not payments to vendors; instead, they were correcting accounting
entries the Commission made in its accounting system.
Not recording the purchase order in its accounting system when processing
payments increases the risk that the Commission may make payments on purchases
that were not properly authorized or process overpayments (such as the six
instances noted above).
The Commission has processes to identify and report new major information
resources projects to the State's Quality Assurance Team in accordance with
statute.
Auditors communicated other, less significant issues regarding the contract
management process separately in writing to the Commission. Those issues were
related to procurement and payment practices, compliance with certain
administrative policies and procedures, and reporting practices for certain
contracts and conflicts of interest.
Summary of Management's Response
The Commission agreed with the recommendations in this report.
Summary of Information Technology Review
Auditors performed a limited review of the general and application controls for
two information systems the Commission used to manage purchase-related data for
Program purchases and major information system projects:
The HHSC Contract Administration and Tracking System, which is an
application and database that manages the contract related procurement
data.
The Project Management Repository System, which is an application and
database that manages project-related data, including data related to major
information system projects.
Auditors reviewed controls over user access, password security, and change
management and determined that those systems had adequately designed controls
to ensure the reliability of data created in and processed by those systems.
However, the Commission should strengthen certain user access controls to
minimize the risk of alteration or deletion of data.
In addition, auditors assessed the reliability of accounting data based upon prior
audit work performed for (1) the Health and Human Services Administrative System
and (2) the Uniform Statewide Accounting System and determined that the data in
these systems were reliable for purposes of this audit.iii
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Texas. Office of the State Auditor. An Audit Report on Information and Communications Technology Cooperative Contracts at the Health and Human Services Commission, report, December 2013; Austin, Texas. (https://texashistory.unt.edu/ark:/67531/metapth518140/m1/4/: accessed July 17, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.