University of North Texas
An Audit Report on Management Controls at the University of North Texas
March 1997
Report Number 97-041
Overall Conclusion
Opportunities exist for the University of North Texas (University) to make its control systems more efficient and effective. By taking advantage of these opportunities, management can further ensure that control systems already in place provide intended benefits. However, the University has implemented a system of management controls that generally provide reasonable assurance that the mission will be accomplished, goals will be met, and assets will be safeguarded.
Key Facts and Findings
Weaknesses were noted in the Athletic Department. Since the University moved to National Collegiate Athletic Association (NCAA) Division I-A football competition and joined the Big West Conference, its self-generated revenue forecasts for intercollegiate athletics appear to be based more on desired outcomes than on prior-year performance. Both budgeted and actual Athletic Department expenditures have increased faster than revenues, leading to an increased reliance on Other Institutional Support to pay for the Athletic Department's operations. The University's athletics benchmarks do not measure the Athletic Department's performance against budgets or other specific departmental performance goals.
Certain human resource-related controls need strengthening. Individual departments are largely responsible for screening applicants; however, no evidence of the screening results is contained in personnel files. Job descriptions containing minimum qualifications, knowledge, skills, and abilities are not available for all nonclassified/administrative and executive positions. Several appraisal factors in the current personnel evaluation system are subjective, not job-specific, and difficult to define and measure.
The University faces a variety of challenges and opportunities. This would be an ideal time for the Board of Regents to refocus on its goals, its priorities, and its role in the University's future success.
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