A Management Letter on the Financial and Operational Review of Texas Southern University Page: 2 of 7
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Mr. Enos Cabell, Jr., Chairman
Board of Regents of Texas Southern University
November 15, 1996
The University's Human Resources Department is a critical function that has not contributed to
efforts to improve management systems. Only by employing and retaining qualified people can the
University hope to achieve its educational and administrative goals. The University faces several
challenges in this area, including management and staff turnover, availability of training, inadequate
staffing, and personnel performance issues. The Human Resources Department does not currently
address related strategies such as:
* Conducting staffing analysis to determine what positions are needed in each department
* Identifying and meeting training needs as well as evaluating results of training
* Assessing selection process for filling key executive positions
* Guiding recruiting and screening of job applicants
* Ensuring implementation of performance evaluations to provide feedback about weak
performance to employees and management
These strategies are critical to successful operations University-wide. Once enhanced procedures and
automation are established, qualified, capable employees are needed to carry out the new systems
and procedures and to bring the University to a stable financial position.
Finance and Accounting
The existing finance and accounting systems are not adequately controlling and maximizing the
resources that are relied upon University-wide. During fiscal year 1996, the University's
accounting system did not reflect all relevant transactions. While the University plans to convert
financial data to the recently purchased BANNER system, the existing system does not generate
complete, current, and accurate data regarding certain fiscal activities. For example, auditors noted
unaccounted-for checks and checks with the same identification number issued to different parties.
Cash receipts accounts in the general ledger were not updated for several months. During fiscal year
1996, $1.3 million in checks not accurately identified in the University's accounting records were
Additionally, the University is not maximizing revenue enhancing opportunities in response to
shrinking or delayed funding sources. Appropriations totaling $948,000 have lapsed between 1991
and 1995. Further, cash balances are generally held in low- or no-interest bearing accounts, versus
more lucrative short-term liquid securities.
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Texas. Office of the State Auditor. A Management Letter on the Financial and Operational Review of Texas Southern University, report, November 1996; Austin, Texas. (https://texashistory.unt.edu/ark:/67531/metapth518471/m1/2/: accessed May 20, 2019), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.