Commission Agenda Item No. 3
Presenter: Brandy Meeks

Proposed Fiscal Year 2022 Internal Audit Plan
August 26, 2021

I.       Executive Summary: Texas Government Code chapter 2102, Internal Auditing, section 2102.008, Approval of Audit Plan and Audit Report, states, “The annual audit plan developed by the internal auditor must be approved by the state agency’s governing board or by the administrator of a state agency if the state agency does not have a governing board.” 

II.      Discussion: The Office of Internal Audit requests the Texas Parks and Wildlife Commission’s approval for the Fiscal Year (FY) 2022 audit projects listed in Exhibit A.

III.    Recommendation: The staff recommends the Texas Parks and Wildlife Commission adopt the following motion:

“The Texas Parks and Wildlife Commission Approves the Texas Parks and Wildlife Department (TPWD) FY 2022 Internal Audit Plan as listed in Exhibit A.”

Attachment – 1

  1. Exhibit A – TPWD FY 2022 Internal Audit Plan

Commission Agenda Item No. 3
Exhibit A

Texas Parks and Wildlife Department
Fiscal Year 2022 Proposed Internal Audit Plan
Projects Budgeted Hours
FY 2021 Carryover Projects 260
FY 2022 New Projects
Audit of Selected IT Systems and Processes
  • CAPPS HR (Human Resources) and FR (Financial Resources) - IT Cybersecurity Audit
Audit of Selected Grants 400
Audit of Selected Contracts 450
Fiscal Controls of Selected State Parks (10) and Law Enforcement Offices (10) 2000
Quarterly Follow-up of Internal and External Audit Recommendations, and Sunset Advisory Commission Recommendations 600
Advisory Projects
  • Property Advisory
  • LCP Pipeline Easement Receivable Advisory
  • Timesheet Approval Processes Advisory
  • Infrastructure Change Order Process Advisory
  • IT Contracts — Required Clauses Advisory
Special Projects and Investigations 500
Peer Review Participant 200
Administrative 350
Total 7360

Outsourced Audit (funding yet to be identified):  IT Cybersecurity Audit – Active Directory

List of Alternative Projects

Fair Labor Standards Act (FLSA) Classification Advisory – State Parks

Sea Center Texas and Texas Freshwater Fisheries Center Point-of-Sale Inventory System Advisory

Follow-up on External Deepwater Horizon Audit – Process Advisory

Additional State Park and Law Enforcement Office Audits