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Accreditation Reviews Fiscal Year 2008

June 2009

Report Number 09-335

Summary

The State Auditor's Office completed accreditation reviews of four higher education institutions' fiscal year 2008 financial statements:

- Lamar University.

- Sam Houston State University.

- Texas Tech University Health Sciences Center.

- The University of Texas Southwestern Medical Center at Dallas.

These reviews are performed to comply with the accreditation reaffirmation requirements of the Southern Association of Colleges and Schools. The reports included in this document were prepared by the higher education institutions, but they include the following documents issued by the State Auditor's Office:

- Auditor's Review Report.

- A management letter.

A review consists principally of inquiries of personnel and analytical procedures applied to financial data. A review is substantially less in scope than an audit conducted in accordance with generally accepted auditing standards, the objective of which is the expression of an opinion regarding the financial statements taken as a whole. Accordingly, the State Auditor's Office did not express such opinions.

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