A Performance Audit
An Audit Report on Selected Higher Education Institutions’ Compliance with Benefits Proportional Requirements
February 2018
Summary Analysis
For appropriation years 2016 and 2017, the Texas Tech University Health Sciences Center (Health Sciences Center) and Texas State Technical College (College) each completed a Benefits Proportional by Fund Report in accordance with the Office of the Comptroller of Public Accounts’ (Comptroller’s Office) requirements.
The Texas Tech University Health Sciences Center (Health Sciences Center) completed its Benefits Proportional by Fund Report for appropriation years 2016 and 2017 in accordance with the Office of the Comptroller of Public Accounts’ (Comptroller’s Office) requirements in accounting policy statement 011.
Texas State Technical College (College) completed its Benefits Proportional by Fund Report for appropriation years 2016 and 2017 in accordance with the Comptroller’s Office’s requirements in accounting policy statement 011.
Auditors identified no significant issues regarding the College’s preparation and calculation of its Benefits Proportional by Fund Report for appropriation years 2016 and 2017. However, auditors noted other, less significant issues and communicated them to College management separately in writing.
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