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From: TSS ()
Texas State Auditor's Office An Audit Report on the Animal Health Commission -------------------------------------------------------------------------------- July 2005 Report Number 05-039 Overall Conclusion The Agency is accurately managing, monitoring, and reporting its financial resources. http://www.sao.state.tx.us/Reports/report.cfm/report/05-039 An Audit Report on The Animal Health Commission July 2005 Report No. 05-039 An Audit Report on The Animal Health Commission SAO Report No. 05-039 July 2005 Overall Conclusion The Animal Health Commission (Agency) has established systems and processes used for the surveillance of livestock and for the prevention, eradication, and control of livestock diseases. Audit testing verified that the Agency has processes to test livestock for diseases, monitor the movement of livestock, and take action on diseased livestock. However, the Agency can make improvements. The majority of the improvements relate to documentation of the above activities, the accuracy of documentation in related databases, and compliance with documentation rules and regulations. The Agency is accurately managing, monitoring, and reporting its financial resources. Key Points Improvements to systems and processes established to deliver expected services are needed. Although the Agency has established processes for the surveillance of livestock and for the prevention, eradication, and control of livestock diseases, the Agency should improve its documentation. Specifically, the Agency should improve documentation on forms, the accuracy of the information in its databases, and its compliance with rules and regulations regarding the documentation of permits, disease testing, hold orders, quarantines, releases, contracts with markets, and livestock market inspection reports. Additional policies and procedures for emergency management should be developed, and the Agency should ensure that all federal funding opportunities are considered. The Agency accurately manages, monitors, and reports on its financial resources. The Agency’s processes for reviewing and approving expenditures and for requesting and collecting revenues provide reasonable assurance that the expenditures and revenues are accurate, business related, and approved. Background Information The Animal Health Commission’s main mission and role is the assurance of marketability and mobility of Texas livestock. This is accomplished through surveillance and prevention as well as through the control and eradication of diseases such as brucellosis and tuberculosis. The livestock under the Agency’s control include cattle, swine, poultry, sheep, goats, equine family livestock, and exotic livestock. The Agency consists of a central office in Austin, eight area offices, and four state-federal laboratories. The total value of livestock for Texas as of January 1, 2005, was $10.8 billion, and the Agency spent $18.6 million during fiscal year 2004. An Audit Report on the Animal Health Commission SAO Report No. 05-039 ii Summary of Information Technology Review The Animal Health Commission has six major internal information technology systems that aid in documenting program and financial information. These systems are not configured to relate to one another for the best use of the systems. We reviewed the security of these systems as well as general and application controls for five of the six systems, and we found that the Agency has sufficient policies, procedures, and systems for backing up and securing its electronic data. However, improvements are needed for specific edit checks. Edit checks help ensure the integrity of data in an electronic system by automatically rejecting invalid entries, such as the entry of text in a field that should contain only numbers (see Chapter 3). In addition, there were issues with the accuracy of the data in the Agency’s information systems (see Chapter 1). Our review of the Agency’s computer system revealed vulnerabilities in the system, which we discussed with management. Overall, it appears that the Agency is generally protecting its Internet-accessible network resources from the risk of a successful attack. Although we did not review the federal Generic Database, which is used to track activities such as laboratory tests for herds of livestock (not individual animals), we reviewed other Agency systems that contain disease test results and information on individual animals. Summary of Management’s Response The Agency generally agrees with the recommendations in this report. Summary of Objectives, Scope, and Methodology The objectives were to determine whether: The Agency is delivering expected services as mandated by the Legislature and is in compliance with applicable statutes, rules, and regulations. The Agency is maintaining financial viability by properly and accurately managing, monitoring, and reporting agency cash and budgets. The scope included the program and financial activities of the Agency as well as the related information systems. The audit reviewed information from fiscal year 2004 and the first two quarters of fiscal year 2005. The audit methodology consisted of collecting information and documentation, performing selected tests and other procedures, analyzing and evaluating the results of the tests, and conducting interviews with Agency management and staff. Contents Detailed Results Chapter 1 Improvements to the Systems and Processes Established to Deliver Expected Services Are Needed ......................... 1 Chapter 2 The Agency Accurately Manages, Monitors, and Reports on Its Financial Resources...........................................11 Chapter 3 Improvements Are Needed to Ensure the Accuracy of Information Technology Data.......................................13 Appendices Appendix 1 Objectives, Scope, and Methodology..............................15 Appendix 2 Additional Information on the Livestock Industry in Texas ...................................................................17 FULL TEXT OF TEXAS LIVESTOCK TRACKING DEFICIENTCIES HERE http://www.sao.state.tx.us/reports/main/05-039.pdf TSS
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