Central Education
A Report on Management Controls at Education Service Centers
September 1996
Report Number 97-001
Overall Conclusion
The six education service centers audited have adequate controls in place to provide reasonable assurance that the goals of the centers are achieved. The results of our audit work are similar to the results of management and service audits conducted by the Texas Education Agency at eight other centers over the last two years.
Key Facts and Findings
Appropriate controls exist over management of the service centers' assets. However, opportunities exist for improvements in fee-rate setting and human resources.
Controls over information management are generally adequate. However, a weakness exists in the Regional Service Center Computer Cooperative, the financial and accounting information system used by some service centers and 700 independent school districts.
Strategic planning is a new concept to some of the centers. Some centers lack an understanding of input, output, and outcome performance measures. When the centers did identify outcome measures, many of the measures were often very general and not measurable. The centers are enlisting the help of outside firms to assist them in their strategic planning.
In September 1995 the Texas Education Agency (TEA) began to transfer certain programs to the centers. As of March 1996 the TEA had transferred 15 programs with $8.6 million in state and federal funding. Due to the timing of the audit, we were unable to determine how well the service centers had assimilated these programs into their operations. This issue is being referred for study at a later time. (See Appendix 5.) The management of each of the service centers was briefed on the results of the audit at their service center. The briefing included a description of issues noted during the audit, the effect of the issues on the operations of the service center, and specific recommendations to address the issues.
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