An Audit Report on Management Controls at the University of Houston Page: 3 of 23
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Key Points of Report
An Audit Report on Management Controls at
the University of Houston
December 1997
Overall Conclusion
Opportunities exist for the University of Houston (University) to improve aspects of its resource and
policy management control systems to make them more efficient and effective. However, in
general, the University has a system of management controls that provides management with
reasonable assurance that the mission will be accomplished and goals will be met.
Key Facts and Findings
- We identified four areas in which the University could improve resource management
controls: improve the timeliness of tuition deposits to the State Treasury, improve the
timeliness of Uniform Statewide Accounting System reconciliations, upgrade or replace the
student accounting system, and periodically test the security card entrance system.
- Significant weaknesses exist in policy management. The University has approximately 125
policies that need to be updated or developed. In addition, the Federal Affirmative Action
Plan has not been updated since 1984.
- The University was materially accurate in reporting formula funding information and fiscal year
1996 Education and General revenues. The University voluntarily disclosed to the Higher
Education Coordinating Board a minor error in reporting semester credit hours. Had the error
been reported prior to the certification of data, the University's appropriations for the 1998-
1999 biennium would have been reduced by $362,389.
Contact: Catherine A. Smock, CPA, Audit Manager, (512) 479-4700
Office of the State Auditor
Lawrence F. Alwin, CPA
This audit was conducted in accordance with Government Code, Section 321.0132 and .0133.
.EAU
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Texas. Office of the State Auditor. An Audit Report on Management Controls at the University of Houston, report, December 1997; Austin, Texas. (https://texashistory.unt.edu/ark:/67531/metapth518420/m1/3/: accessed July 17, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu.; crediting UNT Libraries Government Documents Department.