Texas A&M University System: Administrative and General Offices
A Follow-Up on the Management Control Audit at Texas A&M University - Commerce
October 21, 1996
Report Number 97-005
Overall Conclusion
The East Texas State University Board of Regents and the East Texas State
University/Texas A&M University - Commerce (University) management have
made progress in addressing recommendations from the State Auditor's report,
Management Controls at East Texas State University (SAO Report No. 95-140,
July 1995). However, previously identified issues in the areas of property
inventory management, human resources, and information systems support functions must be addressed.
Key Facts and Findings
The University must address some persistent problem areas related to property inventory, information systems risk management, and consolidation of training. Specifically, management has not properly safeguarded assets by completely accounting for all property inventory. Further, previously identified weaknesses in the University's Computer Center such as disaster recovery and computer access controls still require strengthening. Finally, University management has not taken steps to vest all University-wide training responsibility in the Human Resources Department.
Areas where the University has made progress include human resource management, information systems asset management, and accounting controls. For example, a comprehensive employee performance appraisal function is being established and implemented. Computer Center staff has made gains in strengthening physical access controls and improving customer service. In addition, a number of steps have been taken to strengthen accounting controls, including controls over cash.
Significant challenges lie ahead for the Texas A&M University System (System) Board of Regents and Texas A&M University - Commerce management. The recent transfer of the University to the System poses a new array of leadership considerations for the System's Board of Regents. Monitoring of the installation of a new Student Information System is also an important issue which will require continued attention in the near term and beyond.
Contact the SAO about this report.
Download the PDF version of this report. (.pdf)
HTML Equivalent (utilizing Adobe's PDF Conversion by Simple Form).