University of Houston
An Audit Report on Management Controls at the University of Houston
December 1997
Report Number 98-006
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 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.
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