Commission Meeting Agenda Item No. 2
Presenter: Brandy Meeks

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

  1. Exhibit A – TPWD FY 2024 Proposed Internal Audit Plan

Commission Agenda Item No. 2
Exhibit A

Texas Parks and Wildlife Department Fiscal Year 2024 Proposed Internal Audit Plan
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
  • 1 Texas Administrative Code (TAC) Ch. 202 Cybersecurity Audit
  • Audit of TPWD Patch Management Processes


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
Total Hours 6500

List of Alternative Projects

  1. Audit of TPWD’s Surplus Process
  2. Audit of TPWD’s Minor Repair/Facilities Maintenance Process (INF)
  3. Audit of TPWD Friends Group Oversight Processes
  4. TPWD Records Retention Compliance Audit