Commission Meeting Agenda Item No. 2
Presenter: Brandy Meeks
Action
Proposed Fiscal Year 2024 Internal Audit Plan
August 24, 2023
I. Executive Summary: Staff seeks approval of the Fiscal Year (FY) 2024 internal audit plan.
II. Discussion: Texas Government Code section 2102.008 provides that a state agency’s annual audit plan developed by the internal auditor must be approved by the agency’s governing board. The Office of Internal Audit requests the Texas Parks and Wildlife Commission’s (Commission) approval of the FY 2024 audit projects.
III. Recommendation: Staff recommends that the Commission adopt the following motion:
“The Texas Parks and Wildlife Commission approves the Texas Parks and Wildlife Department FY 2024 Proposed Internal Audit Plan as listed in Exhibit A.”
Attachment – 1
Commission Agenda Item No. 2
Exhibit A
| Projects | Budgeted Hours |
|---|---|
| FY 2022 and FY 2023 Carryover Projects | |
| Law Enforcement Offices Fiscal Control Audits (2) | 100 |
| Sea Center and Texas Freshwater Fisheries Center Point-of-Sale Inventory Advisory | 450 |
| Infrastructure Change Order Process Advisory | 450 |
| Audit of Selected Local Recreation Grants | 450 |
Audit of Selected IT Systems and Processes
|
200 50 |
| 1700 | |
| FY 2024 New Projects | |
| Cloud Computing Cybersecurity Audit | 500 |
| Audit of External/Public Safety Program(s) | 450 |
| Fiscal Controls of Selected State Parks (5) | 750 |
| Fiscal Controls of Selected Law Enforcement Offices (9) | 850 |
| Follow-up of Internal and External Audit Recommendations | 800 |
| TPWD Internal Audit Peer Review | 300 |
| Special Projects, Investigations, Liaison Activities (BRITS rewrite) | 350 |
| Research and Beta Test State Park Continuous Monitoring Dashboard | 300 |
| Administrative | 500 |
| 4800 | |
| Total Hours | 6500 |
List of Alternative Projects
- Audit of TPWD’s Surplus Process
- Audit of TPWD’s Minor Repair/Facilities Maintenance Process (INF)
- Audit of TPWD Friends Group Oversight Processes
- TPWD Records Retention Compliance Audit