Accreditation Reviews Fiscal Year 2011
March 2012
Report Number 12-023
Overall Conclusion
The State Auditor's Office completed accreditation reviews of five higher education institutions' fiscal year 2011 financial statements:
- Lamar State College - Port Arthur.
- Texas A&M University, including Texas A&M University at Galveston.
- Texas A&M University System Health Science Center.
- Texas State Technical College - Waco.
- University of Houston - Clear Lake.
These reviews are performed to comply with the accreditation reaffirmation requirements of the Southern Association of Colleges and Schools. The financial statements included in this document were prepared by the higher education institutions, but they include the following documents issued by the State Auditor's Office:
- Independent Accountant's Review Report.
- A management letter.
A review includes primarily applying analytical procedures to an institution's financial data and making inquiries of institution personnel. A review is substantially less in scope than an audit, the objective of which is to express an opinion regarding the financial statements as a whole. Accordingly, the State Auditor's Office did not express such opinions.