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An Audit Report on the Distribution of the National Research University Fund

August 2023

Overview

The University of Texas at San Antonio (University) met the eligibility requirements for receiving National Research University Fund appropriations because it expended at least $45 million in restricted research funds in fiscal years 2021 and 2022, and it met 4 of the other 6 criteria for eligibility.

Additionally, the Higher Education Coordinating Board (Coordinating Board) had processes for collecting information from institutions of higher education to determine whether they met the eligibility requirements to receive funds from the National Research University Fund.

LOW

RESTRICTED RESEARCH EXPENDITURES

The University met the National Research University Fund eligibility requirements related to restricted research expenditures.

Jump to Chapter 1-A
LOW

OTHER ELIGIBILITY CRITERIA

As required, the University met four of the six other criteria to be eligible for the National Research University fund for fiscal years 2021 and 2022.

Jump to Chapter 1-B
NOT RATED

PRIOR AUDIT RECOMMENDATION FOR THE UNIVERSITY

The University fully implemented a prior recommendation addressed to it related to strengthening its processes for reporting restricted research funds expenditures.

Jump to Chapter 1-C

LOW

THE COORDINATING BOARD'S PROCESSES

The Coordinating Board used the most recently available data when it performed its annual analysis for its certification report.

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NOT RATED

PRIOR AUDIT RECOMMENDATION FOR THE COORDINATING BOARD

The Coordinating Board fully implemented a prior recommendation addressed to it related to its College Access Loan Program.

Jump to Chapter 2-B

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Phone: (512) 936-9500
Fax: (512) 936-9400
Email: auditor@sao.texas.gov
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