Texas State Auditor's Office - Summary of Report 24-009

A Performance Audit

An Audit Report on the School for the Blind and Visually Impaired

December 2023

Overview

Background

The School for the Blind and Visually Impaired (School) had processes and related controls to help ensure that it administered payroll transactions, assets, and select provisions in the memoranda of understanding (MOU) with two higher education institutions in accordance with applicable requirements. However, the School should (1) improve its manual payroll processes to ensure that payments are accurate and (2) increase compliance with its policies and procedures related to timesheet entry and approval.

MEDIUM

Payroll

Overall, the School effectively and accurately administered payroll; however, it should strengthen certain processes and controls, including its manual payroll.

Jump to Chapter 1

LOW

Asset Management

The School secured and disposed of assets in accordance with applicable requirements.

Jump to Chapter 2

LOW

Select MOU Requirements

The School had adequate processes in place to ensure compliance with select MOU requirements.

Jump to Chapter 3

HIGH

Confidential Finding

To minimize security risks, auditors communicated in a separate report to the School details about certain processes and control weaknesses, including user and physical access, that could put student confidential information at risk.

Those findings were rated High because the issues could substantially affect the School’s information security function. Prompt action is needed to address the noted concerns and reduce risks to a more desirable level.

Jump to Note on Confidential Findings

Internal Audit

Audit Services

Manuals & Guides

Tools

Forms