A Performance Audit
An Audit Report on Performance Measures at the Higher Education Coordinating Board
August 2019
Summary Analysis
The Higher Education Coordinating Board (Board) reported reliable results for all five key performance measures audited for fiscal year 2018. A performance measure result is considered reliable if it is certified or certified with qualification.
All audited performance measures were certified with qualification. The Board calculated four of the five audited performance measures using data that higher education institutions self-reported to the Board. While the reported results were accurate, the controls over measure calculation and reporting were not adequate to ensure continued accuracy. Specifically, the Board did not have documented policies and procedures for calculating and reviewing most measures, Board personnel did not document reviews of performance measure data, and the Board could strengthen controls over the collection of the performance measures data. Those issues were identified previously in the State Auditor’s Office’s 2013 audit of performance measures at the Board.
The Higher Education Coordinating Board (Board) reported reliable results for all five key performance measures tested for fiscal year 2018. All performance measures audited were certified with qualification.
While the reported results were accurate, the controls over performance measure calculation and reporting were not adequate to ensure continued accuracy. Specifically, the Board did not have documented policies and procedures for calculating and reviewing most measures, Board personnel did not document reviews of performance measure data, and the Board could strengthen controls over the collection of the performance measures data. In its 2013 performance measures audit of the Board, the State Auditor’s Office recommended that the Board implement policies and procedures and document its review of performance measure data before entering it in ABEST.
Auditors determined that the Board had implemented documented policies and procedures for reporting its performance measure results into the Automated Budget and Evaluation System of Texas (ABEST) as recommended in that audit; however, the Board had not implemented policies and procedures for the calculation and review of most measures.
In addition, the Board could strengthen its processes and controls over the higher education institutions’ (institutions) self-reported data by ensuring that institutions submit complete data.