A Summary of Reports Submitted by Regional Planning Commissions
September 2011
Report Number 12-001
Overall Conclusion
All of the 24 regional planning commissions (RPCs) in Texas submitted all applicable statutorily required financial, productivity, performance, and salary reports to the State Auditor's Office. Those reports were due to the State Auditor's Office between July 1, 2010, and June 30, 2011. Submitting those reports is important because, according to their most recent annual financial statements, the 24 RPCs:
- Received $875,323,761 in local, state, and federal funds.
- Spent $79,085,020 in American Recovery and Reinvestment Act funds.
While the 24 RPCs submitted all applicable statutorily required reports, only 10 (41.7 percent) submitted all of the specific information required by statute and/or the Texas Administrative Code. For example, 5 (20.8 percent) of the 24 RPCs did not specify the salaries for positions exempt from the classification salary schedule as required by statute and the Texas Administrative Code. In addition, 6 (25.0 percent) of the 24 RPCs submitted productivity and performance reports that did not include an analysis of progress made toward achieving planned goals and objectives for certain programs, as required by the Texas Administrative Code.
Statute and the Texas Administrative Code do not provide specific guidance on the format that RPCs should use to report productivity and performance information. As a result, auditors observed the following:
- The RPCs used a variety of formats (for example, narrative formats or a table) to prepare their productivity and performance reports.
- Some of the productivity and performance reports specifically identified and quantified performance measure information, but others summarized performance measure information and program information.
External certified public accountants (CPAs) issued unqualified opinions on the financial statements for all 24 RPCs. However, the CPAs' audits of the annual financial statements for 3 (12.5 percent) of the 24 RPCs identified material weaknesses or significant deficiencies in internal controls over financial reporting or compliance with major federal and state award programs. Those three RPCs were:
- Middle Rio Grande Development Council (see Chapter 1-N).
- Panhandle Regional Planning Commission (see Chapter 1-Q).
- Texoma Council of Governments (see Chapter 1-W).
According to their audited financial statements, management of those three RPCs asserted that they were taking steps to address the material weaknesses and/or significant deficiencies.
The information the RPCs submitted indicated that RPCs have multiple programs and functions. According to the RPCs� audited financial statements, some of the programs on which the RPCs spent the largest amounts of funds included housing, transportation, and workforce development.