Accreditation Reviews Fiscal Year 2012
April 2013
Report Number 13-031
Overall Conclusion
The State Auditor's Office completed accreditation reviews of five higher education institutions' fiscal year 2012 financial statements:
- Angelo State University.
- Midwestern State University.
- Texas A&M University, including Texas A&M University at Galveston.
- Texas A&M Health Science Center.
- Texas Woman's University.
Those 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.