An Audit Report on University Formula Funding Reporting Page: 4 of 49
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Executive Summary
The State's 35 universities are 99.4 percent
accurate in reporting semester credit
hours. Of the almost $2 billion appropriated
by semester credit hours, $11.6 million was
overfunded.
Audit testing, which included performing tests
of compliance with state laws and Texas
Higher Education Coordinating Board
(Coordinating Board) rules, identified an
estimated $8.7 million in overfunding. The
remaining $2.9 million in overreporting of
semester credit hours was identified by the
universities. The amount of over- or
underfunding for each university is listed in
Figure 1 on page 3.
Significant Weaknesses Were
Noted at Four Universities
Significant weaknesses relating to the
overreporting of semester credit hours were
noted at:0
0
0
-0Texas Southern University
Prairie View A&M University
University of Houston
The University of Texas at El PasoTexas Southern University did not maintain
sufficient Texas Academic Skills Program
(TASP)-related documentation for 44 of the
531 students tested for compliance with TASP
requirements. The 44 students for whom
sufficient documentation was not maintained
resulted in overfunding of $3,654,994 when
projected to Texas Southern University's
appropriation dollars generated by semester
credit hours.
Prairie View A&M University received
funding for students' semester credit hours for
which sufficient TASP-related documentation
was not maintained and tuition collection
requirements were not met. These exceptions
resulted in overfunding of $1,680,319 when
AN AUDIT REPORT ONprojected to Prairie View A&M University's
appropriation dollars generated by semester
credit hours.
The University of Houston did not accurately
report the classification for all students
reported to the Coordinating Board for
funding purposes. In a sample of 531 students
with varying classification levels, 8 were
incorrectly classified at the higher-funded
doctoral level. These exceptions resulted in
overfunding of $1,692,854 when projected to
the University of Houston's appropriation
dollars generated by semester credit hours.
The University of Texas at El Paso did not
identify seven students who should have been
enrolled in a remediation course according to
TASP requirements. The seven students who
were not properly enrolled in a remediation
course resulted in overfunding of $839,964
when projected to The University of Texas at
El Paso's appropriation dollars generated by
semester credit hours.
The Installment Collection
Requirements Are Not Applied
Consistently to Courses Added
After the Initial Registration Period
Universities do not apply a consistent method
of collecting tuition and fees to courses added
after the initial registration period. Although
all universities use the installment option of
collecting tuition and fees, consistent
procedures are not used to collect tuition and
fees for courses added after the student's
initial registration period.
The audit identified different applications
being used by the universities. Each
university collects at least one-half of the
required tuition and fees at the initial
registration. However, based on the method
used to collect tuition and fees for coursesUNIVERSITY FORMULA FUNDING REPORTING
OCTOBER 1996
PAGE 1
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Texas. Office of the State Auditor. An Audit Report on University Formula Funding Reporting, report, October 1996; Austin, Texas. (https://texashistory.unt.edu/ark:/67531/metapth517795/m1/4/?q=Lamar+University: accessed June 4, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.