State Auditor's Office
Biennial Report of the State Auditor to the 74th Legislature
Report Number 95-032
Overall Conclusion
The agencies and universities of Texas state government are generally effective at accounting for resources and establishing controls to protect resources from loss, misuse, and abuse. However, our audits continue to identify concerns about whether state agencies and universities have controls to help ensure that they obtain desired results at the lowest possible cost.
Key Findings
The State continues to enhance the systems which promote accountability for state resources. In fiscal year 1993, state resources included $100.5 billion in assets, $40.7 billion in expenditures from all fund types, and approximately 246,000 full-time equivalent employees.
Both internal audit functions as well as tax and revenue audit functions in executive branch agencies are generally effective. However, our auditors noted problems in monitoring the performance of local service delivery providers.
Our auditors identified cost savings and revenue enhancement opportunities, ranging from one-time to annual. The recommendations, which are detailed in Appendix 4 of this report, included:
- cost savings or cost reduction opportunities potentially totaling $613.7 million
- revenue enhancement opportunities or lost revenue totaling as much as $173.0 million
- amounts due to or overcharged to the General Fund totaling $5.0 million
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