Summary of Report 99-003

September 1998

Report Number 99-003

Overall Conclusion

In accordance with Rider 5 (III-124) for Texas Southern University in the General Appropriations Act (75^th Legislature), nineteen performance measures were developed to measure substantial demonstrable progress in improvements to the University's accountability systems. We reviewed the University's progress in meeting these performance measures. The results of our review are as follows:

• The University has fully implemented four of the measures.
• The University has partially implemented fourteen of the measures.
• The University has not implemented one of the measures.

Key Facts and Findings

• Student Financial Aid

- The University has not been able to develop and/or maintain an effective financial aid reimbursement process. Only 41 percent of student reimbursements for Fall 1997 and Spring 1998 were filed with the Department of Education (DOE) as of July 15, 1998. Our test work on federal student financial aid programs resulted in reissuing six of nine audit findings identified during our November 1997 audit.

Finance and Accounting

- The University implemented the automated Banner Finance and Accounting System (Banner System) five months ahead of schedule. Our preliminary review indicates the system is functioning as intended. However, the real test will be whether an accurate and timely Annual Financial Report for fiscal year 1998 can be prepared from this system, and whether financial transactions are booked, accounts reconciled, and reports prepared in a timely and accurate manner.

Human Resources

- There continues to be a lack of leadership in the human resources management area and an inadequate recognition of the significance of this function in fixing the problems at the University. At June 12, 1998, the University reported 20 key management positions vacant or held by interim employees.

Planning and Communications

- The University has developed outcome measures for some of its administrative departmental operations. However, a monitoring system has not been developed to ensure that the outcomes and results are used to assess the efficiency and effectiveness of the departments.

Management Information Systems

- The University completed its Biennial Operating Plan and is awaiting approval from the Department of Information Resources. The automated information systems for finance and accounting and student financial aid are on-line and appear to be functioning. However, the University needs to develop a formal documented monitoring plan for its Systems and Computer Technology Corporation (SCT) contract (SCT operates the University's automated information systems).

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