Summary of Report 98-030

February 1998

Report Number 98-030

Overall Conclusion

Adequate controls relating to policy, performance, and resource management exist at The University of Texas at San Antonio (University). However, controls over certain operational areas need improvement to increase accountability.

The University is currently experiencing a transitional growth period due to the expansion of facilities and programs and the opening of the new downtown campus. Given that risks generally increase during times of growth and change in operations, the objectives of this project were to examine and assess the University's key management control systems.

Key Facts and Findings

• The Small Business Development Center Program leveraged $752,563 in state-appropriated funds to obtain $1,998,168 in matching dollars and services that promote the creation, growth, and expansion of small businesses in South Texas.

• Controls over operations require more attention from management. There are inadequate controls to ensure student incidental fees are appropriately used. Controls over $55.7 million in inventory do not function effectively, and inventory information often cannot be relied upon.
• Controls over human resource management need to be coordinated and updated. The Human Resources Department was unaware that certain of its functions were performed by another University office. Employee evaluations are not monitored to ensure they are performed consistently and in a timely manner. The University does not have a current American with Disabilities Act Policy. Of the University's Current Funds expenditures of $101.8 million, $52.8 million was spent on salaries and benefits in fiscal year 1996.
• Formula funding testing of compliance with state laws and Texas Higher Education Coordinating Board rules did not identify any over-funding of semester credit hours at the University. Formula appropriations for the University for the 1998-1999 biennium totaled $92,188,649.

Contact the SAO about this report.

Download the PDF version of this report. (.pdf)

HTML Equivalent (utilizing Adobe's PDF Conversion by Simple Form).