Accreditation Reviews Fiscal Year 2014
February 2015
Report Number 15-020
Summary
The State Auditor's Office completed reviews of the following three higher education institutions' fiscal year 2014 financial statements:
- Texas A&M International University.
- Texas A&M University - Kingsville.
- Texas Tech 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.