A Summary of Financial and Performance Reports Submitted by Regional Planning Commissions
October 2016
Report Number 17-006
Overall Conclusion
Twenty-three (96 percent) of the 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 2015, the 23 RPCs that submitted those reports received $871,644,321 in revenues.
The 23 RPCs’ audited annual financial reports contained all of the elements required by Texas Local Government Code, Chapter 391. However, 1 (4 percent) RPC that is statutorily required to submit an annual financial report did not submit its financial report within the review period for this report. With regard to salary schedules, 4 (17 percent) of the 23 RPCs that were statutorily required to submit salary schedules to the State Auditor’s Office did so after the due date. Those RPCs submitted salary schedules between 40 days and 297 days late.
Additionally, 3 (13 percent) of the 23 RPCs initially submitted their salary schedules by the required due dates; however, those salary schedules contained errors. After auditors identified and communicated those errors to the RPCs, they submitted corrected salary schedules after the required due dates.
One RPC was not statutorily required to submit a salary schedule to the State Auditor’s Office.
The information in this report covers RPC reports that the State Auditor’s Office obtained between September 1, 2015, and August 31, 2016, unless otherwise indicated in an RPC chapter of this report.
Audited Annual Financial Reports
External certified public accountants (CPAs) issued unmodified opinions on the financial statements for all 23 RPCs submitting their annual financial reports. All of the audited annual financial reports contained the elements required by Texas Local Government Code, Chapter 391. The Lower Rio Grande Valley Development Council did not submit an annual financial report within the review period for this report.
Salary Schedules
All 23 RPCs that were statutorily required to submit a salary schedule submitted a salary schedule to the State Auditor’s Office. Four RPCs submitted their salary schedules 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.
Additionally, three RPCs initially submitted their salary schedules by the required due dates; however, those salary schedules contained errors. After auditors identified and communicated those errors to the RPCs, they submitted corrected salary schedules after the required due dates.
One of the 24 RPCs, the Houston-Galveston Area Council, was not statutorily required to submit a salary schedule to the State Auditor’s Office under Texas Local Government Code, Section 391.0117(f).
RPCs’ Programs
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 programs, community development, and transportation.