Internal Audit Follow-Up
Report
Facilities Management
TxDOT Audit Office
Facilities Management
TxDOT Internal Audit – MAP Follow-Up
Objective
Assess the status of corrective actions for high risk Management Action Plans (MAPs)
previously communicated in Facilities Management Audit Report issued November 16,
2012.
Summary Results
Testing included an evaluation of 3 MAPs to determine if corrective actions were
implemented as agreed.
MAP Status
3 Closed
0 Open
0 New
Comments
Corrective actions have been completed.
Corrective actions that require completion to address identified risks
from the original audit report.
Corrective actions that were newly identified and further actions are
necessary to properly address the remaining risks.
Scope
The audit was performed by Anuradha Masand and Vivian Cohn (Engagement Lead). The
audit was conducted during the period from July 9, 2013 to July 31, 2013.
Methodology
The audit work included:
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Reviewing Routine Facility Contract (RFC) Handbook and supplement, RFC Financial
Management & Monitoring Standard Operating Procedures (SOP), Facilities
Management Equipment Warranty Management SOP, Facilities Management
Preventive Maintenance Manual, and Contract Specialist Training Agenda
Reviewing RFC SharePoint site
Testing sample routine facility contracts for adequate oversight, compliance with
applicable Historically Underutilized Business (HUB) requirements, and proper
approval on change order
Interviewing process owners and key personnel
Background
This report was prepared for the Transportation Commission, TxDOT Administration and
Management. The report presents the results of the Facilities Management Follow-Up Audit
Report which was conducted as part of the Fiscal Year 2013 Audit Plan.
The Facilities Management (FM) section was responsible for centralized strategic planning,
policy making, design & construction, program implementation, and facility asset
management of all TxDOT facilities statewide. The FM section was transferred from
Maintenance Division (MNT) to Real Estate Management & Development Division (RMD) in
August 22, 2013
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Facilities Management
TxDOT Internal Audit – MAP Follow-Up
2013. There are two types of Routine Facility Contract (RFC). RMD manages capital
construction RFCs while Support Services Division (SSD) manages capital operation RFCs.
Both Divisions were newly established this year.
Effectiveness of statewide Preventive Maintenance (PM) program and sustainability of
centralized routine facility contract program were not tested due to recent structural
changes.
We conducted this follow-up engagement in accordance with Generally Accepted
Government Auditing Standards and in conformance with the International Standards for
the Professional Practice of Internal Auditing. Those standards require that we plan and
perform the engagement to obtain sufficient, appropriate evidence to provide a reasonable
basis for our conclusions based on our engagement objectives. We believe that the
evidence obtained provides a reasonable basis for our conclusions based on our
engagement objectives.
Closing Comments
The results of this MAP Follow-Up engagement were discussed with/provided to Real Estate
Management and Development Division and Support Services Division on August 6, 2013.
The audit team appreciates the cooperation and assistance received during this
engagement.
August 22, 2013
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