The 1999 Statewide Single Audit Report Page: 4 of 129
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EOFp OFFICE OF THE STATE AUDITOR
ROBERT E. JOHNSON BUILDING
1501 NORTH CONGRESS AVENUE, SUITE 4.224 LAWRENCE F. ALWIN, CPA
AUSTIN, TEXAS 78701 State Auditor
February 24, 2000
Report on Compliance and on Internal Control Over Financial
Reporting Based on an Audit of Financial Statements Performed
In Accordance With Government Auditing Standards
The Honorable George W. Bush, Governor
and
Members of the Texas Legislature
State of Texas
Ladies and Gentlemen:
We have audited the financial statements of the State of Texas as of and for the year ended
August 31, 1999, and have issued our report thereon dated February 24, 2000. Except as
discussed in the following paragraph, we conducted our audit in accordance with generally
accepted auditing standards and the standards applicable to financial audits contained in
Government Auditing Standards, issued by the Comptroller General of the United States.
We have chosen not to comply with a reporting standard that specifies the wording to be used in
discussing restrictions on the use of the report. We believe this wording is not in alignment with
our role as a legislative audit function.
Compliance
As part of obtaining reasonable assurance about whether the State's general purpose financial
statements are free of material misstatement, we performed tests of its compliance with certain
provisions of laws, regulations, contracts, and grants, noncompliance with which could have a
direct and material effect on the determination of financial statement amounts. However,
providing an opinion on compliance with those provisions was not an objective of our audit, and
accordingly, we do not express such an opinion. The results of our tests disclosed no instances of
noncompliance that are required to be reported under Government Auditing Standards.
Internal Controls Over Financial Reporting
In planning and performing our audit, we considered the State's internal control over financial
reporting in order to determine our auditing procedures for the purpose of expressing our opinion
on the financial statements and not to provide assurance on the internal control over financial
reporting. However, we noted certain matters involving the internal control over financial
reporting and its operation that we consider to be reportable conditions. Reportable conditions
involve matters coming to our attention relating to significant deficiencies in the design or
operation of the internal control over financial reporting that, in our judgment, could adverselyTHE 1999 STATEWIDE SINGLE AUDIT REPORT
MAY 2000
PAGE 1
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Texas. Office of the State Auditor. The 1999 Statewide Single Audit Report, report, May 2000; Austin, Texas. (https://texashistory.unt.edu/ark:/67531/metapth518210/m1/4/?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.