1a Audit Report 010

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Dave Freudenthal STATE OF WYOMING Governor Michael Geesey DEPARTMENT OF AUDIT Director PUBLIC FUNDS DIVISION Pamela Robinson [phone] Fax [phone] Administrator Email: [e-mail] March 9, 2004 Mr. John Etchepare, Director Department of Agriculture 2219 Carey Avenue Cheyenne, WY 82002 This audit is being issued pursuant to the requirements of Wyoming Statutes 28-1-115 and 9-1-507. Wyoming Statute 28-1-115(a)(ii)(A) requires every state agency to develop performance measures that provide methods and criteria to measure the agency’s performance in conducting its activities and in achieving its goals and objectives. Wyoming Statute 9-2-1014(a) requires that the annual report compiled by the Department of Administration and Information contain a means of evaluating the outcomes included in the agency’s strategic plan. These measures, as developed by the agency, are to be examined by the Department of Audit. These statutes authorize the Department of Audit to audit strategic plans and their associated performance measures of State Agencies. Objective. The objective of our audit was to determine that the reported results of the Department of Agriculture’s strategic plan outcomes were accurate and reliable. The objective of the audit did not extend to an evaluation of the appropriateness of individual outcomes or other performance measures and indicators. Scope and Methodology. This ...

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• Publié par: Onfue
• Nombre de lectures: 15
• Langue: English

Extrait

Dave Freudenthal S T A T EO FW Y O M I N G Governor D E P A R T M E N TO FA U D I T Michael Geesey Director PUBLIC FUNDS DIVISION Pamela Robinson (307) 7777798Fax (307) 7775341 Administrator Email: [e-mail] March 9, 2004 Mr. JohnEtchepare, Director Department of Agriculture 2219 Carey Avenue Cheyenne, WY82002 This audit is being issued pursuant to the requirements of Wyoming Statutes 281115 and 91507. Wyoming Statute 281115(a)(ii)(A) requires every state agency to develop performance measures that provide methods and criteria to measure the agency’s performance in conducting its activities and in achieving its goals and objectives. Wyoming Statute 921014(a) requires that the annual report compiled by the Department of Administration and Information contain a means of evaluating the outcomes included in the agency’s strategic plan. These measures, as developed by the agency, are to be examined by the Department of Audit. These statutes authorize the Department of Audit to audit strategic plans and their associated performance measures of State Agencies. Objective.The objective of our audit was to determine that the reported results of the Department of Agriculture’s strategic plan outcomes were accurate and reliable. The objective of the audit did not extend to an evaluation of the appropriateness of individual outcomes or other performance measures and indicators. Scope and Methodology. Thisaudit was performed in accordance withGovernment Audit Standardsissued by the Comptroller General of the United States. This audit examined the outcomes associated with the Strategic Plan for the fiscal years 2003 through 2007, and the reported results for the fiscal year ended June 30, 2003. We interviewed individuals from the Department of Agriculture and examined the underlying documentation supporting the reported results. We reviewed the internal controls associated with the determination of the reported results. Conclusion.We tested the twentytwo outcome measures listed in the Department of Agriculture’s strategic plan. Our testing yielded the following statistics: Verified IncorrectNot ReportedNot VerifiableTotal 11 33 522 50% 13.5%13.5% 23%100%

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Department of Agriculture Performance Measures Audit March 9, 2004 The accompanying Schedule of Strategic Plan Outcomes, Reported Results and Audited Results and Findings and Recommendations detail the results of our audit. This information is intended for the use of the Legislative Management Audit Committee, Departmental Management, and other regulatory state agencies. However, this report is a matter of public record and its distribution is not limited. ©ª Public Funds cc: Governor’sOffice  LegislativeService Office  Secretaryof State’s Office  Administrationand InformationBudget Division  Boardof Agriculture Members

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Department of Agriculture Performance Measures Audit March 9, 2004 SCHEDULE OF STRATEGIC PLAN OUTCOMES, REPORTED RESULTS AND AUDITED RESULTS Audited Results Legend Code Description VThe reported result was verified by the audit. IThe reported result was not correct based on applied audit procedures. The result determined through the audit procedures is noted in parentheses. NRResult not included in annual report. NVThe reported result was not verifiable. Goal, Objective, OutcomeReported ResultsAudited Results/ Comments Goal 1:Protect human health and Natural Resources. Objective 1A: Reduce human health related hazards each year. Outcome 1A1: Reduce major351 deficienciesV deficiencies in meat plants.(Prior fiscal year was reported but not disclosed.) Outcome 1A2:1,088 violationsReduce criticalV violations at food establishments.(Prior fiscal year was reported but not disclosed.) Outcome 1A3:Increase critical8,005 controlsNV positive controls at retail(Prior fiscal year wasThe reported result could not be establishments. reportedbut notrecalculated from the supporting disclosed.) documentation.Information codes from inspection results used to adjust the raw total violation numbers are not consistently used from one period to the next. Outcome 1A4:81% Pesticide users inV compliance. Outcome 1A5: % of samples91.34%V analyzed within 30 days. Outcome 1A6:[Not reported in annual Client SatisfactionNR with lab and its services.report] Resultsare measured by survey in even numbered years.In odd numb eredyears this should be disclosed in the annual report to explain why no result was measured and reported.

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Department of Agriculture Performance Measures Audit March 9, 2004 Goal, Objective, OutcomeReported ResultsAudited Results/ Comments Objective 1B: Expand opportunities to promote protection of our natural resources. Outcome 1B1: Number of impaired26V streams being addressed with WDA (Wyoming Department of Agriculture) water quality grants. Outcome 1B2: Number of small4NV water development programsThere is no clear definition of implemented with WDA assistance.what constitutes Department assistance in implementing small water development programs. Outcome 1B3:3 Number ofI Endangered Species with(5) management plans that have beenThe agency could not define how developed with assistance from thethis outcome is being measured WDA. andwhat is actually being counted. Withoutwritten definitions, the outcome can be interpreted in several ways.Two conservation agreements dated during the fiscal year listed five species. Outcome 1B4:Number ofAll 34V conservation districts receiving information and assistance. Outcome 1B5:All 23 Number of weed andV pest districts receiving information and assistance. Outcome 1B6:15Number of CRMNV (Coordinated Resource Management)Ten of seventeen CRMs said groups receiving information andthey did receive services from assistance. theDepartment. Outcome 1B7:Number of mediation10V processes conducted. Outcome 1B8: Number of Carbon4I Sequestration Pilot Programs(3) initiated. Fourprograms were reported but only three were verified. Two of the four were found to be the same program. Goal 2:Assure the public that consumer products are safe and truthfully marketed.

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Department of Agriculture Performance Measures Audit March 9, 2004 Goal, Objective, Outcome Objective 2A: Increase the assurance that goods offered for sale to Wyoming consumers are safe and truthfully marketed. Outcome 2A1: Products in compliance.

Outcome 2A2: Establishments in compliance.

Outcome 2A3: Weights and measures in compliance. Outcome 2A4: Grain warehouses in compliance. Goal 3:Provide information and education to promote and preserve our agricultural community. Objective 3A: Increase the information and education opportunities provided by the Department. Outcome 3A1: Increase user/event days of nonfair.

Outcome 3A2: Increase and/or maintain W.S.F. (Wyoming State Fair) dollar support/sponsorship. Outcome 3A3: Develop new competitive events (Jr. & Open)

Outcome 3A4: Increase W.S.F. special awards and donations.

Reported Results

87%

91%

87% All

[Not reported in annual report]

$35,819

[Not reported in annual report]

$2,530

Audited Results/ Comments

I (81%) Not all supporting documentation was retained so the reported results could be recalculated. Hardcopies of analysis reports were not always printed when they arrived via e mail. NV Reported result was not documented and could not be verified. A now retired employee had done the work. V V

NR This outcome’s result was not reported in the Department’s annual report as required by statute. V

NR The result was not reported in the Department’s annual report as required by statute. NV Program manager did not provide information regarding how reported result was determined. A recalculation to verify could not be performed.

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Department of Agriculture Performance Measures Audit March 9, 2004 FINDINGS AND RECOMMENDATIONS The following recommendations are suggested as procedures and processes, which should assist in enhancing controls over deriving and reporting of all outcome results. Implementing these recommendations should result in increased reliability and validity of the information used to calculate and report on outcome results. 1.Documentation of Methodology for Calculating Results. Discussion:processes for deriving performance measure results had not been put in The writing and communicated to individual program managers. There were several problem areas that resulted, at least in part, from not having appropriate detailed procedures. These areas included the following: ·Results were not always reported using the measures specified in the strategic plan, for example: a) Meatplant inspection total critical violations are adjusted by subtracting certain violation codes to arrive at major deficiencies.The adjusted out codes used (without a written guide) have varied from period to period. Thus, Outcome #1A1 has not been consistently measured. b) Similarlyfor Outcome #1A3, inconsistencies where found between what numbers are subtracted to determine positive control counts at retail establishments. c) Outcome#1B2 lacks clear definition of what constitutes the Department’s assistance in implementing small water development programs. Definitions are needed in order to separate outcome result projects from the many other projects the Department shares with the Wyoming Water Development Commission. d) Withoutclear written definitions, it is unknown what endanger species with management plans are being counted by Outcome #1B3 for a reporting period. Some plans started during the period and other plans were completed. ·Not all outcome measures in the strategic plan had a written tracking system in place to gather needed data, for example: a) Outcome#1B6 counts Coordinated Resource Management (CRM) groups. CRMs are volunteer groups and without tracking the specific assistance and information provided and the dates provided, those receiving services may not recall what was provided. b) Aninternal control weakness became more apparent when a division manager retired and staff were uncertain how reported results had been derived.  Bynot having documented procedures in place for calculating outcome results, the possibility for errors in calculations as well as reporting results inconsistently is increased. Recommendation:managers, or others responsible for deriving outcome results, Program should detail in writing the procedures for compiling and calculating results. Details should include, as a minimum: ·Where the information is obtained, rd th HERSCHLER BUILDING, 3FLOOR EAST !  122STREETWEST 25 !  CHEYENNE, WY 82002 ! WEB SITEhttp://audit.state.wy.us Page6

Department of Agriculture Performance Measures Audit March 9, 2004 ·The name of the studies or other documents that detail appropriate information, ·Clear definitions of the elements being counted as the measured results, ·The date services were performed so can be readily confirmed with those receiving the services, ·The procedures for securing the data so the results can be replicated in the future, and ·Assistance and information to Coordinated Resource Management (CRM) groups should be tracked by recording the (1) date (2) type of service (3) and to whom provided.  Afterthe procedures have been documented, management should review these procedures to ensure the methodology will derive the results in the form and to the precision required of management. 2. ReportedResult in Annual Report (Statute Violation) Discussion: W.S.921014(a) requires a report (currently filed with the State Library) to “…include an annual performance report which provides a means of evaluation of the outcomes included in an agency strategic plan…”This is a repeat finding from the prior audit.  Notall outcome measures in the strategic plan were reported. a) Outcome#3A1, the number of days the State Fair facilities were used for nonfair events and other usage, b) Outcome#3A3, the number of new junior and open class events offered at the State Fair.  Recommendation:The annual report should be reviewed for completeness prior to sending for publication.

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