The 1999 Statewide Single Audit Report Page: 2 of 129
129 p.View a full description of this report.
Extracted Text
The following text was automatically extracted from the image on this page using optical character recognition software:
Key Points of Report
The 1999 Statewide Single Audit Report
May 2000
Overall Conclusion
In general, State agencies and universities do a good job of controlling financial
resources and complying with state and federal laws and regulations. However,
we found some serious exceptions.
The annual Statewide Single Audit includes audits of the State's annual financial
report and major federal programs. Because the same business processes are
used for state and federal dollars, the federal program audit provides assurance
that state funds are spent appropriately. The 33 audited federal programs
represent 73 percent of $18.7 billion of fiscal year 1999 federal funding.
Key Facts and Findings
. Contract administration continues to be a serious problem at the Commission on
Alcohol and Drug Abuse, the Department of Housing and Community Affairs, the
Department of Protective and Regulatory Services, and the Texas Education
Agency. Despite improvements, monitoring of contractors is still not adequate to
ensure the State receives agreed-upon services. In fiscal year 1999, the State
paid contractors at least $9.5 billion in federal funds to provide services to citizens.
. The accounting system and financial reporting continue to be a concern at the
Texas Education Agency (Agency). Although the Agency has improved, policies
and procedures do not ensure that financial data is accurate. For example, the
federal program report did not show all federal award activity accurately. The
Agency accounts for expenditures of approximately $12 billion, which includes $2
billion in federal funds.
. Five of eight universities audited did not report enrollment changes on time as
required by the Federal Family Education Loans program (CFDA 84.032).
Reporting changes in enrollment lets lenders know when students should begin
repaying loans. Since 1995, 21 universities have not complied with these reporting
requirements. Follow-up audits at 12 universities indicate that 11 have corrected
the issue or made progress in correcting it.
" Four agencies-Department on Aging, Comptroller of Public Accounts,
Department of Criminal Justice, and Teacher Retirement System-had no findings
in all areas tested. In addition, all 29 agencies and universities audited for
compliance with bond covenant requirements had no findings.
Contact
Susan A. Riley, CPA, Audit Manager, (512) 936-9500
Office of the State Auditor
Lawrence F. Alwin, CPA
This audit was conducted in accordance with Government Code, Section 321.013(c).
Upcoming Pages
Here’s what’s next.
Search Inside
This report can be searched. Note: Results may vary based on the legibility of text within the document.
Matching Search Results
View 47 places within this report that match your search.Tools / Downloads
Get a copy of this page or view the extracted text.
Citing and Sharing
Basic information for referencing this web page. We also provide extended guidance on usage rights, references, copying or embedding.
Reference the current page of this Report.
Texas. Office of the State Auditor. The 1999 Statewide Single Audit Report, report, May 2000; Austin, Texas. (https://texashistory.unt.edu/ark:/67531/metapth518210/m1/2/?q=Lamar+University: accessed May 31, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.