The University of Texas at Brownsville and Texas Southmost College
An Audit Report on The University of Texas at Brownsville in Partnership With Texas Southmost College
Report Number 97-085
August 1997
Overall Conclusion
Opportunities exist for The University of Texas at Brownsville (University) to improve aspects of its control systems to make them more efficient and effective. However, in general, the University has a system of management controls that provides management with reasonable assurance that the mission will be accomplished and goals will be met. The partnership with Texas Southmost College (College) appears to have worked well over the past years.
Key Facts and Findings
Combining executive management at the University and the College raises concerns about the control environment and erodes the arm's-length relationship necessary to protect the interests of both entities. In January 1997, the President of the University and the Educational Partnership (Partnership) also assumed the role of President and Chief Operating Officer of the College.
Future enrollment growth and physical changes to the campus will generate a need for the University and the College to renegotiate the Partnership agreements. This new management environment could make it impossible for the University and the College to negotiate such agreements in a fair and impartial manner.
Improving compliance with controls over human resource management could enhance the University's ability to accomplish its mission and goals.
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