c节：商业和支助服务

部分CD.6

BUSINESS AND SUPPORT SERVICES
ACCOUNTING AUDITS

过程

年度审计报告

The comptroller of public accounts 和 the Coordinating Board jointly shall prescribe 和 periodically update a uniform system of financial accounting 和 reporting for institutions of higher educa-tion, including definitions of the elements of cost on the basis of which appropriations shall be made 和 financial records shall be maintained. The Coordinating Board may require institutions to report additional financial information as the board considers neces-sary. The accounts of the institutions shall be maintained 和 audited in accordance with the approved reporting system.

A community college’s bound 和 audited financial statements, in the quantity indicated, should be forwarded to each agency listed in Section 2.1 of the Budget Requirements 和 Annual Financial Re-porting Requirements for Texas Public Community Colleges manual by January 1st of each year 和 submitted electronically to the Coordinating Board. The audit must be certified by the auditor but does not need to be approved by the governing board before sub-mission.

Each published audited financial report should include the items listed, be arranged in the order as shown, in Section 2.2 of the manual.

Budget Requirements 和 Annual Financial Reporting Requirements for Texas Public Community Colleges, https://www.highered.texas.gov/our-work/supporting-our-institutions/data-submission-reporting/financial-reporting/financial-documents/

来自国家审计员的信息

At a reasonable time in advance of an independent audit of a junior college district, the state auditor shall provide the presiding officer of the district’s governing body 和 the chief executive officer of the district with written information relating to the procedures for 和 scope of the audit. The state auditor shall include in the materials information describing:

How the appropriate representatives of the district may participate in the audit planning process; 和

How the district may request information or assistance in preparing for the audit from the state auditor.

公布审计计划和审计报告

At the time 和 in the manner provided by the state auditor, a state agency, including a college district, shall post on the agency’s Internet website:

根据政府法规2102.008规定批准的机构内部审计计划； 和

根据政府法规2102.009的要求，该机构的年度报告。

A state agency is not required to post information contained in the agency’s internal audit plan or annual report if the information is excepted from public disclosure under Government Code Chapter 552 (Texas Public Information Act).

A state agency shall update the posting required under this section at the time 和 in the manner provided by the state auditor to include a detailed summary of the weaknesses, deficiencies, wrong-doings, or other concerns, if any, raised by the audit plan or annual report.

A state agency shall update the posting required under this section to include a summary of the action taken by the agency to address the concerns, if any, that are raised by the audit plan or annual report.

Approved:
Updated: 2020, 2024
Reviewed: