Accreditation Reviews Fiscal Year 2013
Report Number 14-028
The State Auditor’s Office completed reviews of the following five higher education institutions’ fiscal year 2013 financial statements:
- Lamar Institute of Technology.
- Lamar State College - Orange.
- Texas A&M University, including Texas A&M University at Galveston and the Texas A&M University Health Science Center.
- Texas A&M University - Commerce.
- University of Houston - Victoria.
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.
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