Commission Agenda Item 2
August 22, 2024

Proposed Fiscal Year 2025 Internal Audit Plan

I. Executive Summary:

Staff seeks approval of the Fiscal Year (FY) 2025 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 that the Texas Parks and Wildlife Commission (Commission) approve the FY 2025 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 2025 Proposed Internal Audit Plan as listed in Exhibit A.”

Attachment – 1

  1. Exhibit A – Texas Parks and Wildlife Department Fiscal Year 2025 Proposed Internal Audit Plan

Exhibit A – Commission Agenda Item No. 2

Texas Parks and Wildlife Department Fiscal Year 2025 Proposed Internal Audit Plan
Projects Budgeted Hours
FY 2024 Carryover Projects
Law Enforcement Offices Fiscal Control Audits (1) 140
State Park Fiscal Control Audits (2) 375
Audit of Coop Recreation Grants 65
Cloud Computing Cybersecurity Audit 20
  600
FY 2025 New Projects
Audit of State Park Fiscal Control Specialist Program 550
Audit of TPWD Friends Group Oversight Processes 550
Audit of Local Park Recreation Grants 550
Audit of Procurement Card Processes and Controls 750
Audit of Selected Key Performance Measures 450
Audit of Fuel Charges 400
IT/Cybersecurity
Audit of the IT Help Desk 500
IT Governance Audit 400
Advisory
Law Enforcement Physical Security Advisory 400
BRT Rewrite (ongoing) 150
Active Directory Co-Source Engagement 150
Administrative
State Park Continuous Monitoring Dashboard (ongoing) 450
Semiannual Follow-up of Internal and External Audit Recommendations 300
Internal Audit Peer Review Participation 50
Annual RA and Annual Audit Plan 350
Special Projects, Investigations, Liaison Activities 500
  6500
Total Hours 7100

List of Alternative Projects

  1. Audit of TPWD’s Minor Repair/Facilities Maintenance Processes (INF)
  2. LE Advisory – Evidence Handling/Storage – Compliance
  3. Advisory on the Surplus Property Process