Education
A Follow-Up Report on Rider 5: Texas Southern University Accountability Systems
June 2002
Report Number 02-055
Overall Conclusion
Based on four monitoring projects we conducted as required by the 76th Legislature, Texas Southern University has made significant improvements since February 1999 in implementing and maintaining key management systems and controls. In this project, we identified areas for improvement in input control systems used to ensure the reliability of financial data as it is recorded in the University's accounting system.
Key Facts and Findings
- Indicators of weak input controls which could affect accounting data reliability include unbalanced journal vouchers, journal voucher numbers that are unaccounted for, and a large number of journal vouchers in the automated suspense file awaiting posting or deletion. In addition, we noted problems with separation of duties in the preparation and entry of accounting transactions and in access to the Banner accounting system.
- University personnel generally followed informal procedures to perform basic ongoing monitoring of payroll, budget, accounts receivable, and accounts payable activities.
- The human resources department has implemented some of our prior recommendations, but it does not always maintain complete and orderly personnel files.
- The University's tools for ensuring management accountability are based
on good practices. In addition, the University has developed a viable accountability
plan for its Office of Civil Rights funding for the 2002-2003 biennium.
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