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The State Auditor’s OfficeANNUAL REPORTANNUAL REPORToni acFOR FISCAL YEAR 2021The State Auditor’s OfficeLisa R. Collier, CPA, CFE, CIDAFirst Assistant State AuditorOctober 2021
October 1, 2021Members of the Legislative Audit Committee:Lisa R. Collier,CPA, CFE, CIDA,First Assistant State AuditorI am pleased to provide you with the State Auditor’s Office (Office) fiscal year 2021 annual report.This report summarizes all audit work and other activities that the Office performed during fiscalyear 2021, pursuant to Texas Government Code, Chapter 321.This annual report reflects the professionalism, dedication, flexibility, and high quality workperformed by the Office’s staff. Additionally, it demonstrates the Office’s achievement of fulfilling itsstatutory responsibilities and addressing risk across the state. Highlights from the annual reportinclude: Audit and Review released 36 reports. Those reports addressed risk across various topicsand General Appropriations Act articles. Sixteen of those reports were statutorily required,two of which addressed the legislative mandate that the Office examine the investigationand prosecution processes for reported sexual assaults in Texas.The Office rated 98 audit findings. The majority of those findings (72 percent) were ratedLow or Medium.The State Classification Team released seven reports, updated six additional resources, andmaintained several online systems.Professional Development offered 113 courses covering a variety of topics for federal, state,and local government entities and other organizations. All courses, including the SAO annualconference, were conducted virtually.The Office performed other activities, such as providing testimony during the 87thLegislative Session, providing presentations to state agencies and national organizations,developing internal audit guidance, and acting in advisory/non-voting roles on the State’sContract Advisory Team, Quality Assurance Team, and Records Management InteragencyCoordinating Council.The Office received the National Legislative Program Evaluation Society 2021 Impact Awardfor An Audit Report on Investigation and Prosecution Processes for Reported Sexual Assaultsin Texas.I am also pleased to report that Office staff continued to obtain and maintain various certificationsrelevant to the Office’s work. Those certifications include Certified Public Accountants, CertifiedFraud Examiners, and Certified Information System Auditors.Thank you for your support and the work that you do. I also want to thank the state agencies,institutions of higher education, and other entities the Office audited for their professionalism andassistance while working with us to complete these activities.Please contact me at (512) 936-9500 if you have any questions or comments. I am available to youand your staff at your convenience.Robert E. Johnson Building1501 N. Congress AvenueAustin, Texas 78701P.O. Box 12067Austin, Texas 78711-2067Respectfully,Phone:(512) 936-9500Lisa R. Collier, CPA, CFE, CIDAFirst Assistant State AuditorFax:(512) 936-9400cc: The Honorable Greg Abbott, GovernorInternet:www.sao.texas.gov
The State Auditor’s OfficeANNUAL REPORTFOR FISCAL YEAR 2021OverviewThe State Auditor’s Office Annual Report highlights audit work and other activities our officeperformed during fiscal year 2021. As the independent auditor for Texas state government,Issueour mission is to actively provide government leaders with useful information that improvesRatingsaccountability.This report is designed to provide information on the activities our office performed during thefiscal year in carrying out our annual audit plan, pursuant to Texas Government Code, Chapter321. It is organized by the teams within our office: Audit and Review, State Classification,Investigations and Audit Support, Professional Development, and Other Activities. Our auditwork is performed in accordance with generally accepted government auditing standards andincludes statutorily required and risk-based audits.Each report number is hyperlinked to the full report on the State Auditor’s Office’s website:https://sao.texas.gov.For more information regarding this report, please contact Verma Elliott, Assistant State Auditor, orLisa Collier, First Assistant State Auditor, at (512) 936-9500.
The State Auditor’s OfficeANNUAL REPORTFOR FISCAL YEAR 2021Table of ContentsIssue Ratings .1Audit and Review . .2Classification . 8Investigations and Audit Support 12Professional Development .13Other Activities 18Award . 25Organizational Chart .26
The State Auditor’s OfficeANNUAL REPORTFOR FISCAL YEAR 2021Issue RatingsAuditors use professional judgment to rate the audit findings identified in certain audit reports.IssueRatingsFor eachreport, the issue ratings are summarized in the report chapters/subchapters. Auditorsdetermine the ratings based on the degree of risk or effect of the findings in relation to the auditobjective(s).The audit identified strengths that support the audited entity’s ability toadminister the program(s)/functions(s) audited or the issues identifieddo not present significant risks or effects that would negatively affectthe audited entity’s ability to effectively administer theprogram(s)/function(s) audited.LOWAudit and Review Conclusion ALOWMEDIUMLOWMEDIUMHIGHLOWAudit and Review Conclusion AIssues identified present risks or effects that if not addressed couldmoderately affect the audited entity’s ability to effectively administerThe audit identified strengths that support the audited entity’s ability tothe program(s)/function(s) audited. Action is needed to address theadminister the program(s)/functions(s) audited or the issues identifiednoted concern(s) and reduce risks to a more desirable level.do not present significant risks or effects that would negatively affecttheauditedentity’sabilityrisksto effectivelyIssuesidentifiedpresentor effectsadministerthat if not theaddressed fectthe auditedentity’sthatabilityto effectivelyIssuesidentifiedpresentrisks or effectsif notaddressed omptactionisessentialtomoderately affect the audited entity’s ability to effectively administeraddress the noted concern(s)andreducerisks (s)audited.Actionis needednotedconcern(s) and reduce risks to a more desirable level.Issues identified present risks or effects that if not addressed couldIssues identifiedpresentrisksor effectsthatnot addressedcouldcriticallyaffect theauditedentity’sabilityto ifeffectivelyadministersubstantiallyaffect the auditedentity’sability n(s)audited.Immediateis requiredtothe program(s)/function(s)audited.Promptactionis essentialtoaddressthe noted concern(s)and reducerisksto theaudited entity.address the noted concern(s) and reduce risks to the audited entity.Audit and Review Conclusion AAudit and Review Conclusion APRIORITYHIGHLOWAudit and Review Conclusion ARatingsIssued in Fiscal Year 2021PRIORITYAudit and Review Conclusion AIssues identified present risks or effects that if not addressed couldcritically affect the audited entity’s ability to effectively administerthe program(s)/function(s) audited. Immediate action is required toaddress the noted concern(s) and reduce risks to the audited entity.367 AAudit35 and Review Conclusion2060Audit and ReviewAuditors use professional judgement to rate the audit findingsSAO PAGE in1 the reportidentified in certain62audit reports. For each report, the issue ratings are summarized14?chapters/subchapters. Auditors determine the ratings based on the degree of risk or effect of thefindings in relation to the audit objective(s).
The State Auditor’s OfficeANNUAL REPORTFOR FISCAL YEAR 2021Audit and ReviewThe ConclusionAudit and ReviewATeam completed 36 reports from audits and other projects related tostate agencies, higher education institutions, and other entities in fiscal year 2021. Two ofthose reports were legislative requests. Sixteen of those reports were required by statuteor theandGeneralAppropriations Act, including four reports that addressed mandates fromAuditReviewthe 86th Legislature. The types of projects performed included:Conclusion A Financial opinion audits. Federal compliance audits.Performance audits, including financial-related audits.Audit andReviewNon-audit projects.ConclusionA beginning on the following page by General Appropriations ActThosereports are listedarticle and non-state entities. Each report number is hyperlinked to the full report on theState Auditor’s Office’s website. See the figures below for report information regarding theAuditandprojecttype Reviewand article(s) addressed.ConclusionReports byATypeReports by GAA Article13Audit and ReviewConclusion A3961020Audit and ReviewConclusion A47AuditandReviewFinancial OpinionFederalComplianceNon-auditConclusion APerformanceAudit and Review12IIVVIICross-cutting321IIVVIIISAO PAGE 2IIIVINon-state
The State Auditor’s OfficeANNUAL REPORTFOR FISCAL YEAR 2021Audit and ReviewReportConclusionTitleAReport ReleaseNumber DateArticle I:andGeneralGovernmentAuditReviewAn AuditConclusionReport on a SelectedAContract at the Department mation ResourcesArticle II:Healthand Human ServicesAuditandReviewA of State Health Services’ VitalAn AuditConclusionReport on the DepartmentStatistics Section and Texas Electronic Vital Events Registrar(TxEVER) SystemAuditandReviewA Report onHealthand Human Services Commission ContractsConclusion AAn Audit Report on Selected Contracting Functions at the Healthand Human Services CommissionArticleIII: EducationStateClassificationAn Audit Report on Endowments at Selected Higher EducationInstitutionsEntities included: MidwesternState UniversityStateClassification University of HoustonAn Audit Report on Selected Contracting Functions at the TexasEducation AgencyA Report on the Audit of the Teacher Retirement System’s FiscalStateClassificationYear 2020 Employer Pension and Other Post Employment Benefit University of North Texas at Dallas21-02908/23/202121-02206/11/2021Liability Allocation SchedulesIndicates the audit was a legislative request during the fiscal year.StateClassificationAuditand ReviewSAO PAGE 3
The State Auditor’s OfficeANNUAL REPORTFOR FISCAL YEAR 2021Report TitleReport ReleaseNumber DateReportRatingsArticle III: Education (continued)An Audit Report on Financial Processes at Texas State TechnicalCollege21-01704/30/2021A Report on State of Texas Compliance with FederalRequirements for the Education Stabilization Fund (COVID-19Relief) for the Fiscal Year Ended August 31, 2121-00612/23/2020An Audit Report on Correctional Managed Health Care at theUniversity of Texas Medical Branch at Galveston and Texas Tech86University Health Sciences Center21-00412/08/2020A Report on the Audit of the Teacher Retirement System’s FiscalYear 2020 Financial Statements21-00311/30/202021-03208/25/2021(see the report for the higher education institutions audited)A Report on State of Texas Compliance with FederalRequirements for the Student Financial Assistance Cluster for theFiscal Year Ended August 31, 2020(see the report for the higher education institutions audited)An Audit Report on Certification of the Permanent School Fund’sBond Guarantee Program for Fiscal Year 2020Entities audited: General Land Office Texas Education AgencyA Report on the Audit of the Permanent School Fund’s Fiscal Year2020 Financial StatementsEntities audited: General Land Office Texas Education AgencyArticle IV: The JudiciaryAn Audit Report on Performance Measures at the Office ofCapital and Forensic Writs86 Indicates a report required by legislation enacted by the 86th Legislature.Indicates a report required by statute or the General Appropriations Act (86th Legislature).SAO PAGE 4
The State Auditor’s OfficeANNUAL REPORTFOR FISCAL YEAR 2021Report TitleReport ReleaseNumber DateArticle V: Public Safety and Criminal JusticeAn Audit Report on Agribusiness at the Department of CriminalJustice21-01603/09/2021An Audit Report on Complaint, Grievance, and AllegationProcessing at the Juvenile Justice Department21-00109/11/2020An Audit Report on the Soil and Water Conservation Board’sCompliance with Historically Underutilized Business and StateUse Program Requirements21-02807/29/2021An Audit Report on Selected Loan Administration Processes atthe Water Development Board21-02607/13/2021An Audit Report on the General Land Office’s Use ofAppropriations for the Alamo Complex21-00901/28/2021An Audit Report on Confidential Data Management at the TexasWorkforce Commission21-03408/30/2021A Report on the Audit of the Department of Housing andCommunity Affairs’ Fiscal Year 2020 Financial Statements21-00512/31/202021-03108/24/2021Article VI: Natural ResourcesArticle VII: Business and Economic DevelopmentArticle VIII: RegulatoryAn Audit Report on Regulatory Activities at the Executive Councilof Physical Therapy and Occupational Therapy ExaminersSAO PAGE 5ReportRatings
The State Auditor’s OfficeANNUAL REPORTFOR FISCAL YEAR 2021Report TitleReport ReleaseNumber DateReportRatingsNon-state EntitiesAn Audit Report on Selected Major Agreements Under the TexasEconomic Development ActEntities included: Edinburg Consolidated IndependentSchool District 21-027Deer Park Independent School District 07/28/2021McCamey Independent School DistrictAn Audit Report on Blue Cross Blue Shield of Texas, a ManagedCare Organization21-02506/30/2021A Summary of Financial and Performance Reports Submitted byRegional Planning Commissions21-0122/16/202121-00801/27/2021(see the report for the regional planning commissions included)An Audit Report on Selected Groundwater ConservationDistrictsEntities included: Bandera County River Authority andGroundwater DistrictComal Trinity Groundwater ConservationDistrict Lipan-Kickapoo Water ConservationDistrictMedina County GroundwaterConservation District Reeves County GroundwaterConservation DistrictCross-cuttingA Report on Contract Monitoring Assessment at Certain 02005/26/2021(see the report for the 25 agencies and higher education institutions included)A Report on Agencies’, Higher Education Institutions’, andCommunity Colleges’ Compliance with Public Funds InvestmentAct and Rider 5, General Appropriations Act, ReportingRequirements(see the report for the state entities included)A Report on the Delegation of Authority to State Entities toContract for External Audit Services(see the report for the state entities included)SAO PAGE 6
The State Auditor’s OfficeANNUAL REPORTFOR FISCAL YEAR 2021Report TitleReport ReleaseNumber DateReportRatingsCross-cutting (continued)A Report on the Implementation Status of Prior State Auditor'sOffice RecommendationsImplementation status verified for: Commission on Environmental Quality Department of Transportation Office of Injured Employee Counsel 21-019Parks and Wildlife DepartmentTexas A&M Engineering ExtensionServiceState of Texas Financial Portion of the Statewide Single AuditReport for the Year Ended August 31, 2020 21-55505/13/2021Texas Workforce CommissionUniversity of Houston02/26/2021(see the report for the agencies’ and higher education institutions’ schedules ofexpenditures of federal awards audited)Entities’ financial accounts audited: Health and Human Services Commission Office of the Comptroller of Public Accounts Office of the GovernorTexas Education AgencyState of Texas Federal Portion of the Statewide Single AuditReport for the Year Ended August 31, 2020 Texas Workforce Commission21-01502/26/2021A Report on the Self-reported Implementation of Sunset Advisory 21-010Commission Management Actions02/02/2021(see the report for the agencies and higher education institutions audited)(see the report for the state agencies and non-state entities followed up on)An Audit Report on Investigation and Prosecution Processes for86Reported Sexual Assaults in Texas21-00210/30/2020A Supplemental Report on Survey Results for an Audit ofInvestigation and Prosecution Processes for Reported SexualAssaults in Texas8621-30310/30/2020SAO PAGE 7
ateateThe State Auditor’s OfficeANNUAL REPORTFOR FISCAL YEAR 2021ClassificationThe State Classification Team maintains the State’s compensation and classification system,including the State’s Position Classification Plan in the General Appropriations Act; analyzesstate workforce issues; provides support to state agencies’ and higher education institutions’Classificationhuman resources offices; and provides information on employee compensation issues to theLegislature. In fiscal year 2021, the State Classification Team released seven reports andrevised six additional resources, which are listed on the following pages. Each report numberis hyperlinked to the full report on the State Auditor’s Office’s website. See the figure belowClassificationfor information regarding the use of resources available on the State Classification Team’swebsite.Top Classification Resource Website Visits by Category*ate Classification1.9 Million Visitsate Classificationate Classificationate Classificationate Classification*Percentages do not sum to 100% due to rounding.State Classification Team website: https://hr.sao.texas.govate ClassificationSAO PAGE 8
The State Auditor’s OfficeANNUAL REPORTFOR FISCAL YEAR 2021ClassificationReport TitleReport ReleaseNumber DateProfessionalA Classification Compliance Audit Report on InformationTechnology Positions at Selected General Government, Judiciary,velopmentStateand Regulatory AgenciesClassificationEntities audited: Department of Information ResourcesDepartment of InsuranceDepartment of Licensing and Regulation Employees Retirement SystemOffice of the Attorney GeneralOffice of the Comptroller of PublicAccountsProfessionalA Summary Report on Full-time Equivalent State Employees forFiscal Year 2020Development21-70707/14/2021 Office of Court Administration, TexasJudicial Council21-70602/19/2021Texas State Agencies and Higher Education InstitutionsWorkforce Summaries for the 87th Legislature21-70501/21/2021A Report on the State’s Law Enforcement Salary Schedule (SalarySchedule C) for the 2022-2023 4/2020ProfessionalAn Annual Report on Classified Employee Turnover for Fiscal YearDevelopment2020A Classification Compliance Audit Report on InformationTechnology Positions at Selected Public Safety and CriminalJustice AgenciesProfessionalEntities audited:velopmentState Alcoholic Beverage Commission Department of Criminal JusticeClassification Department of Public SafetyJuvenile Justice DepartmentA Biennial Report on the State’s Position Classification Plan forthe 2022-2023 Biennium21-701ReportRatingsMilitary Department10/01/2020ProfessionalIndicates a report required by statute or the General Appropriations Act (86th Legislature).velopmentStateSAO PAGE 9Classification
The State Auditor’s OfficeANNUAL REPORTFOR FISCAL YEAR 2021Other State Classification Team ActivitiesAgencyAssistanceJobDescriptionsProvided assistance to state agencies’ and higher education institutions’ humanresources staff on a variety of topics related to human resources, includingemployment regulations, exit interview survey assistance, full-time equivalentreporting, workforce planning, classification and compensation, and turnover rates .1 2 3 4 New and Revised Job Descriptions for the 2022-2023 BienniumJob Description GuideJob descriptions are reviewed and updated biennially to address changes to the State’sPosition Classification Plan, clarify duties and responsibilities, and incorporate feedbackfrom state agencies on their use of the job descriptions. The Job Description Guideassists state agencies in outlining the components of a state job description. 2 5MilitaryCrosswalk Revised Military Crosswalk for the 2022-2023 BienniumMilitary Crosswalk GuideThe military crosswalk is designed to match the Military Occupational Specialty codesfrom each branch of the U.S. Armed Forces to each job classification series in theState’s Position Classification Plan.6Leave Investigation Leave ReportingState agencies and higher education institutions must report 168 hours or more ofleave granted during a quarter to an employee who is the subject of an investigation bythe agency or institution.7ConversionManual Conversion ManualConversion Manual GuideEach biennium, the State Classification Team reviews the State’s Position Classification Planand makes recommendations to add new job classifications, delete current jobclassifications that are not utilized or have low utilization, and reallocate job classificationsto maintain their market competitiveness. The State Classification Team then partners withthe Office of the Comptroller of Public Accounts to produce a manual to assist agencieswith the changes the Legislature made to the State’s Position Classification Plan. 2SAO PAGE 10
The State Auditor’s OfficeANNUAL REPORTFOR FISCAL YEAR 2021State Classification Team Online SystemsE-ClassElectronic Classification Analysis System (E-Class)The Electronic Classification Analysis System (E-Class) is a web-based applicationthat can be used to analyze statewide employee-related data. The data contained inE-Class are self-reported by the agencies and gathered from the Uniform StatewidePayroll/Personnel System (USPS), the Standardized Payroll/Personnel ReportingSystem (SPRS), and the Human Resources Information System (HRIS). This systemcan be used to access turnover data and state employee demographics.Exit SurveySystemFTE SystemEmployee Exit Survey SystemState agencies are required to provide employees who voluntarily leaveemployment within their agency an opportunity to complete an exit survey.1 Eachquarter, agencies have access to reports summarizing employees’ reasons forleaving. This information can help agencies analyze reasons for employee turnoverso they can recommend and/or implement appropriate solutions. In accordancewith Texas Government Code, Section 651.007, responses to an exit interviewquestionnaire are confidential and not subject to disclosure under TexasGovernment Code, Chapter 552.Full-Time Equivalent (FTE) State Employee SystemAgencies and higher education institutions are required to submit quarterly reportson the number of full-time equivalent employees and the number of consultantsand individuals on contract during each fiscal quarter.8 The FTE System is used fordata submission, as well as additional data analysis and reports.Classification activities are conducted in accordance with the following:1Texas Government Code, Section 651.007.2Texas Government Code, Section 654.036.3Texas Government Code, Section 661.151.4Texas Government Code, Section 2056.0021.5Texas Government Code, Section 654.0155.6Texas Government Code, Section 654.0375.7Texas Government Code, Section 661.923.8Texas Government Code, Section 2052.103.SAO PAGE 11
The State Auditor’s OfficeANNUAL REPORTFOR FISCAL YEAR 2021Investigations and Audit SupportInvestigations and Audit Support (IAS) investigates allegations of illegal acts andInvestigationsand Audit Supportimproprieties involving any entity that receives funds from the State. Investigationresults are reported to prosecution authorities as appropriate. IAS operates andmaintains the fraudfor reportingsuch allegations via an online form, e, mail, and previously scheduled in-person meetings. IAS also providesfraud-related training and presentations.Investigations and Audit SupportProfessional DevelopmentInvestigations and Audit SupportInvestigations and Audit SupportProfessional DevelopmentInvestigations and Audit SupportProfessional DevelopmentInvestigations and Audit SupportInvestigations and Audit SupportProfessional DevelopmentInvestigations and Audit SupportProfessional DevelopmentInvestigations and Audit SupportIAS website: http://sao.fraud.texas.govProfessional DevelopmentInvestigationsand AuditSupportIAS activities are conducted in accordancewith Texas GovernmentCode, Sections 321.013, 321.0136, and 321.022.SAO PAGE 12Investigations and Audit Support
The State Auditor’s OfficeANNUAL REPORTFOR FISCAL YEAR 2021Professional DevelopmentThe Professional Development Team coordinates and provides continuing professionaleducation (CPE) opportunities for auditors, accountants, managers, investigators, and otherprofessional staff. Duringfiscal year 2021:ProfessionalDevelopment Professional Development provided 113 training courses. A total of 669 public and private sector employees attended the training courses. Employees of 68 federal, state, and local government entities and other organizationsProfessionalDevelopmentreceived training. Internal and external participants earned a total of 15,309 CPE hours through coursesoffered by the Professional Development Team.All courses, includingthe State Auditor’s Office’s annual conference, were held virtually as aProfessionalDevelopmentresult of the COVID-19 pandemic. See the figure below for information regarding the courses’subject matter.Courses by Subject MatterProfessional DevelopmentProfessional DevelopmentProfessional DevelopmentProfessional DevelopmentView the current course schedule on the State Auditor’s Office’s website: https://sao.texas.gov/TrainingProfessional DevelopmentSAO PAGE 13
The State Auditor’s OfficeANNUAL REPORTFOR FISCAL YEAR 2021Professional DevelopmentCourses Offered by Professional DevelopmentInternal and External CoursesProfessionalDevelopmentAdvanced Cloud and AWSSecurityFraud Identification, Assessment, and Risk MitigationAgile AuditingFraud in GrantsAssessing Compliance Risk in Public Sector Grants andBuilding a Monitoring PlanFraud Risk After COVID-19Assessing the Risks of Bots and DisruptiveTechnologiesProfessional DevelopmentAudit Practices WorkshopAuditing for Accounting FraudFraud Risk Management in Expense Reimbursement,Purchasing Cards, and Time ReportingFundamentals of Statistical SamplingGathering Information Online through Open SourceIntelligenceAuditing for Efficiency and Effectiveness withContinuous Improvement ToolsGetting the Message AcrossBuilding Credibility in Audit Through EffectiveCommunicationHow to Manage Your Cybersecurity Risk in the Age ofCoronavirusCFR 200.331 Pass Through RequirementsHow To Present Audit and Other Improvement Ideas andInfluence Management ActionProfessional DevelopmentChallenging Communication: Persuasion, Negotiation,and Conflict ManagementProfessional DevelopmentHigh Impact Auditing Practices (2020/2021 Update)How to Run and Deliver Timely AuditsCoaching and MentoringInformation Technology BeginnersCollaborative Communication LeadershipIntelligent Productivity: Doing More with Less Stress andHassleConducting Virtual AuditsCritical Thinking in BusinessProfessionalDevelopmentCryptocurrency Investigations for FinancialProfessionalsIntermediate Advanced Excel Features Beneficial forAuditors and AccountantsCybersecurity FrameworkInterviewing, Speaking, and Presentation Skills forGovernment Auditors and ManagersDetecting CorruptionLOOKUP FUNCTIONS and INDEX, MATCH (Offered Twice)ProfessionalEmotional IntelligenceDevelopmentand Improving CommunicationExcel Power Query - Transform and Cleanup Data forAudits or Analysis Part 1Professional DevelopmentNeuro-linguistic Programming Advanced PracticumIntensive for Audit ProfessionalsProcurement Consulting: Purchasing Fraud - LessonsLearned from Times of CrisisSAO PAGE 14
The State Auditor’s OfficeANNUAL REPORTFOR FISCAL YEAR 2021Professional DevelopmentCourses Offered by Professional DevelopmentInternal and External Courses (continued)ProfessionalDevelopmentRed Flags, Symptoms, andIndicators of Fraud - andWhat To Do About ThemUsing Excel PivotTables, Power Pivot, and Power Query toAnalyze DataRoot Cause AnalysisUsing Excel Gantt Chart to Manage ProjectsStatistical Sampling for Large AuditsVirtual Team Building and ManagementSubrecipient Monitoring - From Onsite to OnlineProfessionalDevelopmentSuccessful Audit Data AnalyticsThree Essential Elements of Effectively Leading YourTeam ForwardWhy Emotional Intelligence and Critical Thinking Skills areEssential for AuditWriting Effective Audit ReportsProfessional DevelopmentProfessional DevelopmentProfessional DevelopmentProfessional DevelopmentProfessional DevelopmentSAO PAGE 15
The State Auditor’s OfficeANNUAL REPORTFOR FISCAL YEAR 2021Courses Offered by Professional DevelopmentInternal Only CoursesBest Practices for Setting Up Your Testing WorkpaperFirst Level Review Expectations (Offered Three Times)Control Significance Assessment Template: FromImplementation to ApplicationHow Auditors and Accountants Can Use Tables andPivotTablesCOVID-19 Funding: An Update on Current IssuesHow Communication Styles Can Affect CollaborationCreating Accessible Audit Reports in WordIF, COUNTIF, SUMIF, and MOREData Reliability Versus IT Internal Controls: Examplesfrom Real AuditsNew Auditor Training – Multiple Courses (Offered Twice)Developing a Better Purpose: Improving YourConclusionsDeveloping Graphics for Reports: An Introduction(Offered Twice)Does Your Evidence Support Your Conclusion?Records Management, Open Records, and ConfidentialInformationSS Assistant Project Manager Roles and Responsibilities(Leading Projects eLearning)The Strategic Frontier of AccountabilityVirtual Interviewing at the SAO (Offered Three Times)Drawing and Documenting Conclusions withConfidenceExcel Power Pivot – How Can
Austin, Texas 78701 P.O. Box 12067 Austin, Texas 78711-2067 Phone: (512) 936-9500 Fax: (512) 936-9400 Internet: www.sao.texas.gov October 1, 2021 Members of the Legislative Audit Committee: I am pleased to provide you with the State Auditor's Office (Office) fiscal year 2021 annual report. 1, pursuant to Texas Government Code, Chapter 321.
