Office of Legislative Auditor

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1 ffice f Legislative Auditr Grver C. Austin, CPA, First Assistant Legislative Auditr Luisiana State University Agricultural Center Perfrmance Measures ctber 2003 Audit Cntrl # T address the prvisins f Luisiana Revised Statute (R.S.) 39:87.3, we review and reprt n the perfrmance data f varius state agencies thrughut the year and cmpile a summary reprt f all results annually. This reprt gives the results f ur examinatin f the perfrmance data reprted fr the Luisiana State University Agricultural Center fr fiscal year The nine perfrmance indicatrs we reviewed are valid. Hwever, the presentatin f the perfrmance infrmatin makes it difficult fr users f the infrmatin t determine whether the infrmatin relates t research and/r extensin services. Fr all nine indicatrs, the AgCenter's management cntrls d nt prvide assurance that data used t reprt the indicatr values are accurate and reliable. The reprted values fr five f the nine indicatrs (55.6%) are nt reliable. We were unable t determine whether the remaining fur indicatr values (44.4%) are reliable because f a lack f surce dcumentatin. ur results are summarized in Exhibit 1 n page 2. The Luisiana State University Agricultural Center cncurs with the findings in this reprt. A summary f the AgCenter's respnse has been incrprated int this reprt. The AgCenter's cmplete respnse can be viewed separately at ur Web site ( Sincerely, Grver C/AuStin, CPA First Assistant Legislative Auditr

2 Exhibit 1 * S V g ««-i L. *? S w -g S Q e > S W M S - a State University Agricu mance Indicatrs Reviewe Fiscal Year 2002 cs i* Qw ^j> *2 ^ 3 MN «t3 5 s «1 3«S 13 a «^J "«& ^ u a "S Jt H Perfrmance Indicatrs V) <U '-C w.! 00 W 5? r~ 0? p r Average adptin rate fr recmmendatin W 0 u-> s? Percentage increase in average adptin rate fr recmmendatins ver previus year "3 ti u S in and supprt the cmpetitiven lability f the state's renewable urce based industries e, frestry, and fisheries) by : average adptin rate fr ded cultural and best managem s -a $ % -s S ts j^ -g S» g 75 g _g. aii II B _- 3 'C T3 tj 15 rt ^" ^ 2 ^ C3 C3 ^ ' 45 t-> &. -i W 10 ""I Number f 4-H members 0 ^ 00 W 0 0^ r i g Cfl!_, Percentage increase in 4-H membra ver previus year te the develpment f an effecti led cmmunity citizenry by g membership in 4-H yuth :nt prgrams & ^ S 1 5^ 5 H a 8 -a tn Page 2 00 W > r- 06" 8 Sc Number f vlunteer leaders 5 g Unable Determi w t 3 r--" " Number f 4-H participants in cmmunity service activities a a IS W rn v" r "^ S fn Number f educatinal cntacts T a a C3 jjj i^> 00 W r ^ ^ '-*- Percentage increase in the number i educatinal cntacts ver previus year ^2 n the quality f life and service mmunities and the health and f the state's citizens by educatinal prgram cntact al ) level thrugh fiscal yes l f I ti -i 'C tin "- 1 Hjl III "> 2 a Unable Determi 00 W ^» ^ v ^r Number f educatinal prgrams 5 t, ( i c<3 g S 55 ^-1 s ^s 0 &> i ita btained frm the Luisiana Perf 1 P * 'S rj P.5 ^ frmance indicatrs are shwn red by legislative auditr's staf] rmance indicatrs. ex <u g ^ u -2 *" 1 5

3 Backgrund The missin f the Luisiana State University Agricultural Center (the AgCenter) is t enhance the quality f life fr peple thrugh research and educatinal prgrams that develp the best use f natural resurces, cnserve and prtect the envirnment, enhance develpment f existing and new agricultural and related enterprises, develp human and cmmunity resurces, and fulfill the acts f authrizatin and mandates f state and federal legislative bdies. The AgCenter prvides three majr services: Research, Cperative Extensin Service, and Internatinal Prgrams. Exhibit 2 shws the amunts expended and the number f emplyees fr fiscal year 2002 fr Research and Cperative Extensin Services as well as fr the entire AgCenter. Exhibit 2 Luisiana State University AgCenter Expenditure and Emplyee Infrmatin Fiscal Year 2002 Services Research Cperative Extensin Subttal ther services AgCenter TTAL Expenditures $40,450,271 31,375,205 $71,825,476 11,877,123* $83,702,599 Emplyees ** 1,632 *Includes Internatinal Prgrams, academic supprt, institutinal supprt, libraries, and peratin and maintenance f plant. **Includes administrative, classified, and prfessinal - ther than academic emplyees. Surce: Prepared by legislative auditr's staff using data btained frm the LSU AgCenter and the LSU System Bard f Regents (BR-4) Reprt. Validity Are the perfrmance indicatrs valid? We determined that all nine f the perfrmance indicatrs we reviewed are valid. Hwever, the presentatin f the perfrmance infrmatin makes it difficult fr users t determine whether the infrmatin relates t research and/r extensin, hi additin, we determined that there are n indicatrs that represent Internatinal Prgrams. The AgCenter cncurs with this finding and will revise perfrmance data wrding t better infrm users f the infrmatin. The validity f a perfrmance indicatr is determined by whether it is suitable fr its intended use. The factrs we used t gauge the validity f the AgCenter's indicatrs include whether they are relevant t the AgCenter's missins, gals, and bjectives and whether the missin is cmparable t and reflective f the AgCenter's legal authrity. In additin, we determined whether the indicatrs can be linked t a majr functin f the AgCenter. Reliability and Management Cntrls D management cntrls prvide assurance that the reprted perfrmance indicatr values are reliable? We fund that the reprted values fr five f the perfrmance indicatrs we reviewed (55.6%) are nt reliable. PageS

4 We were unable t determine whether the values fr the remaining fur indicatrs (44.4%) were accurately cmputed. Therefre, we were unable t determine whether they are reliable. The AgCenter cncurs with these findings and agreed t develp plicies and prcedures t ensure the accuracy and reliability f reprted perfrmance indicatr values. In additin, the AgCenter agreed t revise perfrmance infrmatin wrding t better infrm users f the infrmatin. Management cntrls include plicies and prcedures that management has implemented t ensure that data are accurate. We reviewed cntrls ver the input, prcessing, and review f the data used t cmpile the values f the AgCenter's perfrmance indicatrs. verall, we fund that the cntrls d nt prvide assurance that the data used t reprt perfrmance indicatr values are accurate and reliable. We fund that the nly frmal written plicies and prcedures that exist are fr cllecting and cmpiling data fr the indicatrs under bjectives 2 and 3. Hwever, there are n prcedures in place fr the prcessing r review f these data. The nly ther dcumentatin the AgCenter has fr cllecting and reprting perfrmance indicatr data is infrmal written instructins in the frm f a letter fr the first indicatr under bjective 1. N ther frmal plicies r prcedures are in place fr the bjective 1 perfrmance indicatrs. Five Perfrmance Indicatr Values Are Nt Reliable The first tw perfrmance indicatrs fr which the values are nt reliable are under bjectives 1 and 2 n page 2. These indicatrs are as fllws: Percentage increase in average adptin rate fr recmmendatins ver previus year (bjective 1) Percentage increase in 4-H members ver previus year (bjective 2) These perfrmance indicatrs shuld cmpare the prir year actual figures t the current year actual figures. Hwever, the AgCenter cmpared the current year actual figures t the current year target figures instead. AgCenter fficials said that they used these figures because they were unaware that the phrase "ver previus year" was added nt the indicatr during the fiscal year 2002 budget prcess. Thus, the AgCenter thught that the indicatr was measuring the percentage increase frm the target figure t the actual figure. Hwever, the AgCenter apprved the wrding change. Therefre, the AgCenter shuld have realized that the indicatr value shuld have been cmputed differently. The third perfrmance indicatr fr which the value is nt reliable is under bjective 1 n page 2. This indicatr is as fllws: Average adptin rate fr recmmendatin The value fr this indicatr is unreliable because the surveys f agricultural prducers that the AgCenter used t cmpile the indicatr value may nt have been a direct reflectin f practices resulting frm recmmendatins made by the AgCenter. Page 4

5 That is, the surveys did nt ask the prducers whether the practices they adpted were the result f the AgCenter's recmmendatins; therefre, the prducers culd have btained best practices infrmatin frm surces ther than the AgCenter. In additin, we fund that the AgCenter's survey prcess, which is based n sampling prcedures, is nt rigrus r well-dcumented. Finally, we fund that the AgCenter fficials respnsible fr cmpiling the indicatr value made calculatin errrs and did nt crdinate with each ther t cmpile the value. The furth and fifth perfrmance indicatrs fr which the values are nt reliable are under bjective 2 n page 2. These indicatrs are as fllws: Number f4-h members Number f vlunteer leaders These indicatr values are nt reliable because we culd nt replicate the number f 4-H members r vlunteer leaders that are recrded in LaPAS using the AgCenter's methdlgy and surce dcumentatin. Fr instance, we calculated 62,772 4-H members as ppsed t the 81,595 that is recrded in LaPAS. The LaPAS figure is 23.07% higher than the figure we calculated. Accrding t AgCenter fficials, the difference is due t the AgCenter including participants (nn-members wh take part in 6 hurs r mre f 4-H prgram activities per mnth) frm six parishes in the ttal submitted t LaPAS. The AgCenter did nt include participants frm the ther parishes because thse data were nt available at the time. The fficials further stated that the indicatr really shuld be named "Number f 4-H members and participants" and shuld include bth 4-H members and participants. The AgCenter als culd nt prvide us with reliable supprting data fr the "Number f Vlunteer Leaders. " We calculated 16,181 vlunteer leaders based n data the AgCenter prvided t us during ur fieldwrk as ppsed t the 18,575 that is reprted in LaPAS. The LaPAS figure is 12.89% higher than the figure we calculated. Accrding t AgCenter fficials, 23 parishes either did nt reprt any numbers r did nt reprt the crrect numbers at the time the 2002 figure needed t be entered int LaPAS. Accrdingly, they estimated amunts fr thse parishes in the LaPAS ttal. After ur fieldwrk was cmpleted, AgCenter fficials were able t cmpile amunts fr mst f the parishes that had nt crrectly reprted fr Nevertheless, the figure in LaPAS remains inaccurate, thus the indicatr value remains unreliable. In additin, it is unclear t users f the perfrmance infrmatin exactly what is included in the "Number f vlunteer leaders" indicatr. We learned that the value fr this indicatr can include 4-H yuth leaders as well as adult vlunteer leaders. Including an explanatry nte fr the "Number f vlunteer leaders" indicatr wuld assist users in understanding that sme 4-H members may be included in bth the "Number f 4-H members" and the "Number f vlunteer leaders." We Culd Nt Determine the Reliability f Fur Perfrmance Indicatr Values The first perfrmance indicatr fr which we culd nt determine the reliability f its indicatr value is under bjective 2 n page 2. This indicatr is as fllws: Number f 4-H participants in cmmunity service activities Page 5

6 We were nt able t determine the reliability f this indicatr value because f incmplete surce data and calculatin errrs. The AgCenter fficial respnsible fr cmputing the indicatr value used ttal data reprted by parish agents withut verifying the data. Twelve f the 64 parishes submitted incmplete reprts t the AgCenter. Therefre, we culd nt determine the reliability f these parishes' ttals, which were used t calculate the indicatr value. The remaining 52 parishes submitted cmplete reprts. We sampled 18 f these parishes and fund errrs in three (16.67%) f them. The errrs we fund were a ttal f 2.76% different than the data used t reprt the indicatr value in LaPAS. In additin, the persn wh calculated the indicatr value fund anther errr fr a parish that was nt included in ur sample. The ther three indicatrs fr which we culd nt determine reliability f the values are under bjective 3 n page 2. These indicatrs are as fllws: Number f educatinal cntacts Percentage increase in the number f educatinal cntacts ver previus year Number f educatinal prgrams We culd nt determine whether the values fr these indicatrs are reliable because we culd nt verify the electrnic data used t calculate them. These indicatr values are calculated using electrnic data entered int the Luisiana Cperative Extensin Service (LCES) Planning and Reprting System (PARS) by parish agents. The parish agents did nt maintain cmplete dcumentatin f the cntacts and prgrams they entered int PARS because they are nt required t d s. Instead, they estimated the number f cntacts they entered int PARS, which can include telephne calls, site visits, and seminars, using mstly ntatins they made in their persnal calendars and their memries. The agents als gruped multiple educatinal prgrams that addressed the same teaching plan and bjectives tgether int single data entries, making it difficult t identify the prgrams that cmprise each entry. hi additin, Suthern University AgCenter's agent educatinal cntacts and prgrams are als reprted in PARS and were therefre included in these perfrmance indicatr values. We fund that 5% f the educatinal cntacts included in the LSU AgCenter indicatr value are actually frm the Suthern University AgCenter agents wh wrk in the same ffice as the LSU agents. The Suthern University AgCenter als reprts its educatinal cntacts and prgrams in its wn indicatrs. The LCES is cmprised f agents frm bth the LSU and Suthern University agricultural centers. The Suthern University parish agents are supervised by bth Suthern University and LSU emplyees. Hwever, in the absence f explanatry infrmatin, nly ne university shuld include the data frm Suthern University agents in its perfrmance indicatr values. Page 6

7 ther Matters The 4-H indicatrs under bjective 2 n page 2 include federal Expanded Fd and Nutritin Educatin Prgram (EFNEP) data, which includes sme Suthern University AgCenter data. Hwever, unlike the three indicatrs related t educatinal cntacts and prgrams discussed in the previus sectin, the Suthern University AgCenter des nt reprt any 4-H activity in its wn indicatrs. Page?

8 Need mre infrmatin? Cntact Grver Austin, First Assistant Luisiana Legislative Auditr at (225) A cpy f this reprt is available at ur Web site ( This dcument is prduced by the Luisiana Legislative Auditr, State f Luisiana, Pst ffice Bx 94397, Batn Ruge, Luisiana in accrdance with Luisiana Revised Statute 24:513. Fifty cpies f this public dcument were prduced at an apprximate cst f $ This material was prduced in accrdance with the standards fr state agencies established pursuant t R.S. 43:31. PageS

9 Cente Research & Extensin FFICE F THE CHANCELLR 101 J. Nrman Effersn Hall - LSU Batn Ruge, Luisiana Pst ffice Bx Batn Ruge, Luisiana (225) Fax:(225) Web site: ctber 10, 2003 Grver C. Austin, CPA First Assistant Legislative Auditr 1600 Nrth Third Street Batn Ruge, Luisiana RE: Luisiana State University Agricultural Center Perfrmance Measures Dear Mr. Austin: The LSU AgCenter cncurs with the results f the ffice f the Legislative Auditr's reprt f the examinatin f the Luisiana State University Agricultural Center Perfrmance Measures fr the fiscal year As recmmended by the review team, perfrmance indicatrs wrding will be revised t better infrm readers. Additinally, current plicies and prcedures will be revised t insure accuracy and reliability f reprted perfrmance indicatr values. If yu have any questins, yu may cntact me r Mark Legendre at (225) I wuld like t thank yu and yur staff fr their prfessinalism during the examinatin. Sincerely, William B. Richardsn Chancellr & Chalkley Family Endwed Chair WBR/gg c: President William B. Jenkins Mr. Mark Legendre RESEARCH (225) EXTENSIN (225) Administrative Services (225) Budget and Finance (225) Crprate Relatins and Public Service Activities (225) Facilities Planning (225) Fax: (225) Multicultural Diversity (225) Spnsred Prgrams I04J. Nrman Effersn Hall Batn Ruge, LA P.. Bx Batn Ruge, Luisiana (225) Fax:(225) Ag Leadership 241 Knapp Hall - LSU Batn Ruge, Luisiana Pst ffice Bx Batn Ruge, Luisiana (225) (225) Cmmunicatins 128 Knapp Hall - LSU Batn Ruge, Luisiana Pst ffice Bx Batn Ruge, Luisiana (225) Fax: (225) Institutinal Research and rganizatin Develpment 115 Knapp Hall - LSU Batn Ruge, Luisiana Pst ffice Bx Batn Ruge, Luisiana (225) (225) Internatinal Prgrams I 18 Knapp Hall - LSU Batn Ruge, Luisiana Pst ffice Bx Batn Ruge, Luisiana (225) Fax: (225) The LSU Agricultural Center is a statewide campus f the LSU System and prvides equal pprtunities in prgrams and emplyment.