Summary of Report 99-040

June 1999

Report Number 99-040

We commend the Texas State University System (TSUS) Board of Regents, TSUS Administration, and management at Lamar University - Beaumont (University) for improving service to students and accountability for University resources. Board involvement and new University management has provided the leadership necessary to reverse a pattern of fiscal mismanagement identified in our previous audit. The University fully or partially implemented 56 of the 57 audit recommendations.

Last year, An Audit Report on Management Controls at Lamar University - Beaumont, revealed weak financial controls that put the University at risk of (1) losing federal funding for student financial aid, and (2) sustaining waste, loss, or misuse of its resources. The corrective actions taken by the University have resulted in an increase in federal aid delivered to students, a reduction of operational deficits, and improved accuracy of information systems used for monitoring and decision making. We did note a few areas in which the University did not fully implement recommendations from the prior audit.

The objectives of our review were as follows: (1) to determine if the University has implemented corrective actions that result in improved service to students and accountability for its resources, and (2) to determine if there are specific functions for which the University needs technical assistance to attain the desired improvements.

The scope of our audit included a review and analysis of the following University accountability systems:

The methodology used on this audit included system analyses and tests, interviews with management and staff, and a review of pertinent documents and performance measures associated with the aforementioned accountability systems.

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