The Texas A&M University System Internal Audit Department MONTHLY AUDIT REPORT

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1 MONTHLY AUDIT REPORT July 20, 2017

2 July 2017 TABLE OF CONTENTS Texas A&M University Kingsville Tuition and Fees

3 System Internal Audit TEXAS A&M UNIVERSITY - KINGSVILLE Tuition and Fees July 20, 2017 Charlie Hrncir, C.P.A. Chief Auditor

4 Overall Conclusion Overall, the controls established over tuition and fee processes at Texas A&M University - Kingsville are effective in providing reasonable assurance that the university is operating in compliance with applicable laws, policies, regulations, and university procedures. The university has an opportunity to improve the accounting for tuition and fee transactions in the Financial Accounting Management Information System (FAMIS) by implementing full accrual accounting. Areas Reviewed Account reconciliations Exemptions and waivers Student receivables Tuition and fee charges Tuition set aside process Management concurred with the audit recommendation and indicated that implementation will occur by the end of December Detailed Results Accounting Method The cash basis method of accounting is used to record tuition and fee transactions in FAMIS, the university s accounting system. Student receivables information is electronically shared between Banner, the university s student information system, and FAMIS on the cash basis method of accounting. When the Banner system was initially implemented, the Banner to FAMIS feeds were programmed to record revenue when the transactions occurred. However, the corresponding receivable entry is not recorded. Each month, student receivables are recorded manually in FAMIS for reporting and budgeting purposes and then reversed the next month. The student receivables are also reviewed and recorded in FAMIS when preparing the annual financial report at year-end for compliance with financial reporting standards. A&M System Regulation , Financial Accounting and Reporting, states, The state comptroller of public accounts, as authorized by the Texas Education Code, prescribes that the financial accounts of the system and its members must be maintained and presented in formal financial reports in accordance with Generally Accepted Accounting Principles Although the annual financial reports are in compliance with financial reporting standards, the financial information is not maintained on the accrual method of accounting throughout the July 2017 Page 1

5 year. The use of the accrual method of accounting is more efficient and provides more accurate financial information to management to use in decision-making. Recommendation Establish accrual basis accounting transaction feeds from Banner to FAMIS for tuition and fee and student receivable transactions. Management s Response The university agrees with the results and recommendations from the audit team. We initiated the process to change the accounting detail code structure in Banner to the accrual method for student receivables, but had to defer the project as a result of complications created by having a combination of detail codes for Texas A&M University San Antonio (TAMU-SA) and Texas A&M University - Kingsville (TAMU-K) on one instance of Banner. TAMU-SA transitioned to its own instance of Banner in July 2016 and is now operating independent of TAMU-K. With this transition, we can now resume the project and anticipate full accrual accounting feeds starting in September This project will also include the clean-up needed on TAMU-SA student accounts and data. Implementation of the recommendation will be completed by December 31, Basis of Review Objective and Scope Methodology The objective of this audit was to review controls and processes for tuition and fee revenues and expenditures to determine if processes are in compliance with applicable laws, policies, regulations, and university rules. The audit focused on account reconciliations, exemptions and waivers, student receivables, tuition and fee charges, and tuition set aside processes. The audit period was primarily from January 1, 2016 to December 31, Fieldwork was conducted from March 2017 to April Our audit methodology included interviews, observation of processes, review of documentation, and testing of data using sampling. To determine the timeliness and accuracy of the account reconciliations, auditors used professional judgment to select a non-statistical sample of 12 account reconciliations designed to be representative of the population. Page 2 July 2017

6 Criteria To determine whether exemptions and waivers were verified and supported, auditors used professional judgment to select non-statistical samples of 30 exemptions and 30 waivers designed to be representative of the population. To determine if tuition and fee charges were correctly applied to student cohorts, auditors used professional judgment to select a non-statistical sample of 30 student billing statements designed to be representative of the population. To determine if student accounts receivable collections processes were in compliance with A&M System regulations, auditors used professional judgment to select a non-statistical sample of 30 delinquent student accounts designed to be representative of the population. Our audit was based upon standards as set forth in Texas A&M University System Policies and Regulations; Texas A&M University-Kingsville procedures; Texas Education Code; and other sound administrative practices. The audit was conducted in conformance with the Institute of Internal Auditors International Standards for the Professional Practice of Internal Auditing. Additionally, we conducted the audit in accordance with generally accepted government auditing standards. Those standards require that we plan and perform the audit to obtain sufficient, appropriate evidence to provide a reasonable basis for our findings and conclusions based on our audit objectives. We believe that the evidence obtained provides a reasonable basis for our findings and conclusions based on our audit objectives. July 2017 Page 3

7 Audit Team Robin Woods, CPA, Director Sandy Ordner, CPA, Senior Manager Ana-Lisa Liotta Joseph Nunez Bryan Williamson Distribution List Dr. Steven Tallant, President Dr. Heidi Anderson, Provost and Vice President for Academic Affairs Dr. Terisa Riley, Senior Vice President for Student Affairs, Enrollment Management and University Administration Mr. Raajkumar Kurapati, Vice President for Finance and Chief Financial Officer Mr. Randy Hughes, Chief of Staff Ms. Joanne Macias, Director of Financial Reporting Mr. Carlos Martinez, Jr., Director of Student Accounts and Bursar Ms. Mildred Slaughter, Interim Registrar Ms. Karen Royal, Director of Risk and Compliance Page 4 July 2017

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