A Summary of Financial and Performance Reports Submitted by Regional Planning Commissions
Report Number 15-004
All 24 regional planning commissions (RPCs) in Texas submitted all statutorily required financial, asset disposal, productivity, performance, and salary reports to the State Auditor's Office. According to their most recent audited annual financial reports for fiscal year 2013, the 24 RPCs received $775,807,423 in revenues.
The RPCs' audited annual financial reports contained all the elements required by Texas Local Government Code, Chapter 391. However, with regard to salary schedules, 7 (29 percent) of the 24 RPCs submitted salary schedules to the State Auditor's Office after the due date, and 6 (25 percent) of the 24 RPCs submitted salary schedules with positions that exceeded the state classification salary schedules.
The information in this report covers RPC reports the State Auditor's Office obtained between July 2013 and August 2014.
Audited Annual Financial Reports
External certified public accountants (CPAs) issued unmodified opinions on the financial statements for all 24 RPCs. All of the audited annual financial reports contained the elements required by Texas Local Government Code, Chapter 391. However, for 3 (13 percent) of the 24 RPCs' audited annual financial reports, the CPAs identified significant deficiencies in internal controls over financial reporting or compliance with major federal and state award programs. Those three RPCs were:
- The Deep East Texas Council of Governments (see Chapter 1-H).
- The Middle Rio Grande Development Council (see Chapter 1-N).
- The Texoma Council of Governments (see Chapter 1-W).
According to their audited annual financial reports, management of those three RPCs asserted that they had taken or were taking steps to address the significant deficiencies.
All 24 RPCs submitted a salary schedule to the State Auditor's Office. Seven RPCs submitted the salary schedule after the due date. Texas Local Government Code, Section 391.0117, requires an RPC to submit its salary schedule, including the salaries of all exempt positions, to the State Auditor no later than the 45th day before the date of the beginning of the RPC's fiscal year. In addition, maximum salaries for six RPCs exceeded the state classification schedule salaries for some positions. Texas Local Government Code, Section 391.0117, requires an RPC to adopt a salary schedule that does not exceed the state salary schedule for classified positions as prescribed by the General Appropriations Act adopted by the most recent Legislature. (See Chapters 1-A through 1-X for more information about each RPC's compliance with that requirement.)
The information the RPCs submitted to the State Auditor's Office indicated that the RPCs have multiple programs and functions. According to the RPCs’ audited annual financial reports, some of the programs on which the RPCs spent the largest amounts of funds included workforce development, aging services, and housing and urban development.
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