A Non-Audit Service
A Summary of Financial and Performance Reports Submitted by Regional Planning Commissions
December 2019
Summary Analysis
All 24 regional planning commissions (RPCs) in Texas submitted all statutorily required financial, asset disposal, productivity and performance, and salary reports to the State Auditor’s Office.
The 24 RPCs’ audited annual financial reports or audited comprehensive annual financial reports contained all the elements required by Texas Local Government Code, Chapter 391. However, 1 (4 percent) of the 23 RPCs that were statutorily required to submit salary schedules to the State Auditor’s Office submitted its salary schedule after the statutorily required due date. In addition, 2 (9 percent) of the 23 RPCs that were statutorily required to submit salary schedules to the State Auditor’s Office submitted salary schedules with positions for which salaries or salary ranges exceeded the maximum salaries or salary ranges authorized by statute for the identified salary groups. After auditors identified and communicated those errors to the RPCs, the two RPCs submitted revised salary schedules with positions for which salaries or salary ranges were less than or equal to the maximum salaries or salary ranges authorized by statute.
External certified public accountants (CPAs) issued unmodified opinions on the financial statements for all 24 RPCs. None of the 24 RPCs’ audited financial reports or audited comprehensive annual financial reports identified a finding.
• Chapter 1 – Summary of Information from Reports That Regional Planning Commissions Submitted
• Chapter 1-A – Alamo Area Council of Governments
• Chapter 1-B – Ark-Tex Council of Governments
• Chapter 1-C – Brazos Valley Council of Governments
• Chapter 1-D – Capital Area Council of Governments
• Chapter 1-E – Central Texas Council of Governments
• Chapter 1-F - Coastal Bend Council of Governments
• Chapter 1-G - Concho Valley Council of Governments
• Chapter 1-H – Deep East Texas Council of Governments
• Chapter 1-I – East Texas Council of Governments
• Chapter 1-J - Golden Crescent Regional Planning Commission
• Chapter 1-K – Heart of Texas Council of Governments
• Chapter 1-L – Houston-Galveston Area Council
• Chapter 1-M – Lower Rio Grande Valley Development Council
• Chapter 1-N - Middle Rio Grande Development Council
• Chapter 1-O - Nortex Regional Planning Commission
• Chapter 1-P – North Central Texas Council of Governments
• Chapter 1-Q – Panhandle Regional Planning Commission
• Chapter 1-R - Permian Basin Regional Planning Commission
• Chapter 1-S - Rio Grande Council of Governments
• Chapter 1-T – South East Texas Regional Planning Commission
• Chapter 1-U – South Plains Association of Governments
• Chapter 1-V – South Texas Development Council
• Chapter 1-W – Texoma Council of Governments
• Chapter 1-X – West Central Texas Council of Governments
• Appendix 1 – Objectives, Scope, and Methodology
• Appendix 2 – Map of Regional Planning Commission Regions
• Appendix 3 – Financial and Population Information Regarding Regional Planning Commissions
• Appendix 4 – Related State Auditor’s Office Work