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Internal Audit - Manuals and Guides - Tools - Forms - Performance Measures

Internal Audit
Internal Auditing Requirements The Texas Internal Auditing Act requires each Internal Auditor to file an annual report on his/her agency's or institution's internal audit activity and the individual internal audit reports prepared for the governing board or administrator.
Internal Audit Contacts Internal Audit Directors, Chief Audit Executives, and Contract Internal Auditors by agency.
Small Agency Risk Assessment (HB 2485) Instructions Government Code Section 2102.013(c) (House Bill 2485, 78 th Legislature) requires certain state agencies to submit a written risk assessment to the SAO.
Public Funds Investment Act Audit Program Each biennium, the SAO reviews (if warranted by a risk assessment and approved by the LAC) state agency, community college, and university compliance with the Public Funds Investment Act (Government Code, Section 2256.005[m] and [n]).

Manuals and Guides
Automation Controls Self Assessment Guide This guide is designed to help state agencies and universities self-assess their computer operations control environment. The results will help managers identify strengths and areas that may need improvement. (Note: A new version of the guide is planned for development.)
TAC 202 Compliance Self Assessment(.doc)
Answers(.doc)		 This guide is designed to help state agencies and universities self-assess their compliance with Chapter 202, Information Security Standards, Part 10 Department of Information Resources, Title 1 Administration of the Texas Administrative Code, more commonly referred to as TAC 202. The results will help managers understand and support business technology requirements, technology professionals understand the rules they are required to implement and best practices they should be following, and auditors understand the rules agencies and higher education institutions are required to follow and make recommendations that support those requirements. One document is to be used as a self-assessment. The other document contains the answers. The self-assessment is current as of the April 2006 update of TAC 202.
Contract Workforce Requirements Requirements, instructions and clarifications for Contract Workforce reporting.
(Note: This rider, including the reporting requirement to the State Auditor's Office, was removed from the General Appropriations Act by the 80th Legislature.)
Enrollment Data Improve the accuracy of the enrollment data reported by your college/university.
Financial Statement Opinion Audit Guide for Texas Public Community Colleges (.pdf) Ensure that your Texas public community colleges receive high-quality opinion audits on annual financial statements.
Guide to Cost Based Decision Making (.pdf) This guide is designed help managers and technical professionals develop more comprehensive cost accounting information, which will help improve service quality and efficiency and control and reduce costs.
Guide to Performance Measure Management (.pdf) This guide is designed to help agencies understand the State's performance measurement system as part of the State's Strategic Planning and Performance Budgeting System.  If you have any questions, please e-mail: performancemeasuresteam@sao.state.tx.us
Human Resources Statutes Inventory Summaries of human resources management statutes that apply to Texas state employees.
Practice Plans Requirements, instructions and clarifications for Health Related Institution's practice plans.
Reporting Responsibilities to the Legislative Audit Committee and the State Auditor's Office - Updated through the 82nd Legislature, First Called Session (.pdf) The information contained in this report is intended as a reference for state agencies and institutions of higher education to use to determine their reporting responsibilities to the Legislative Audit Committee and the State Auditor's Office.  This information does not supplant the need for each entity to determine and ensure compliance with all applicable reporting requirements.

Tools
Electronic Classification Analysis System (E-Class) Contains unaudited information on the statewide workforce (excluding Higher Education) including turnover, headcount, termination, and salary data. Users can view Turnover Report tables or create custom queries. View Instructions.
Full-Time Equivalent (FTE) State Employee System Evaluate trends in total FTEs and full-time, part-time, consultant, and contractor headcounts by agency, functional area, or statewide.

Forms
Disclosure Statement for Outside Financial Advisors and Service Providers If SB1059 applies to your entity, we recommend that you use this form to obtain the required disclosures; however, SB1059 does not mandate that you use this form.
Nepotism Disclosure Form (.pdf) Purchasing personnel of a state agency must disclose information regarding certain relationships with, and direct or indirect pecuniary interests in, any party to a major contract with the state agency prior to the award of a major contract.

Performance Measures
Audits of Performance Measures Past audit reports on performance measures at state agencies and educational institutions.