August 20-21, 2025, Commission Meeting Agenda

Work Session

Commission Agenda Items

May 21-22, 2025, Transcripts

 

Commission Agenda Item 3
August 21, 2025

Proposed Fiscal Year 2026 Internal Audit Plan

I. Executive Summary:

Staff seeks approval of the Fiscal Year (FY) 2026 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 Texas Parks and Wildlife Commission (Commission) approval of the FY 2026 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 2026 Proposed Internal Audit Plan as listed in Exhibit A.”

Attachment – 1

  1. Exhibit A – TPWD FY 2026 Proposed Internal Audit Plan

Exhibit A – Commission Agenda Item No. 3

Texas Parks and Wildlife Department
Fiscal Year 2026 Proposed Internal Audit Plan

Projects 

Budgeted Hours

 

FY 2025 Carryover Projects

Audit of TPWD Friends Group Oversight Processes

165

Audit of Fuel Charges

185

 

350

 

FY 2026 New Projects

Assurance

 

Audit of 3 Selected State Parks

450

Audit of Law Enforcement (LE) and Communications Key Performance Measures

300

Audit of TPWD’s Surplus Process

500

Audit of Selected Pass-Through Grants

675

Data Governance and Records Retention Review

450

Audit of the Centennial Fund Process and Controls

500

Audit of the Minor Repair and Job Order Contracting (JOC) Programs

700

 

Advisories

IT Asset Management/Shadow IT Advisory

500

Ethics Disclosures and Non-Governmental Organizations (NGO) Fee Schedule Advisory

500

Boat Registration and Titling System (BRT) Rewrite

50

Administrative and Special Projects

 

FY25 Annual Report

80

Code of Criminal Procedure Ch.59 – LE Seizures and Forfeitures

80

Semiannual Follow-up of Internal and External Audit Recommendations due during Q3 and Q4 of FY 25

150

Semiannual Follow-up of Internal and External Audit Recommendations due during Q1 and Q2 of FY 26

150

Quality Assurance Review (QAR) Preparation

450

Annual Risk Assessment and Annual Audit Plan

350

Special Projects, Investigations, Liaison Activities

500

 

6385

Total Hours

6735

List of Alternative Projects

1) Travel Voucher Process Audit

2) Hiring Process Efficiency Audit

3) Employee and Vendor Review