Texas State Library and Archives Commission

Audit Committee

Monday, May 19, 2003


The Texas State Library and Archives Commission (TSLAC) Audit Committee met on Monday, May 19, 2003, at 12:30 p.m. at the Lorenzo de Zavala State Archives and Library building in Austin, Texas.

Audit Committee Present:

Elizabeth Sanders, Audit Chairman

Chris Brisack

Sandra Holland

Commissioners Present:

Sandra J. Pickett

Kenneth Carr

Diana Cox

Commissioners Absent: None

Staff Present:

Peggy D. Rudd, director and librarian

Edward Seidenberg, assistant state librarian

Manuel Alvarez, director, Information Resources Technologies

Ava Smith, director, Talking Book Program

Michael Heskett, director, State and Local Records Management

Deborah Littrell, director, Library Development

Donna Osborne, director, Administrative Services

Chris LaPlante, director, Archives and Information Services

Beverley Shirley, director, Library Resource Sharing

Kathleen Walls, Library Development

Erica McKewen, communications officer

Regina Miles, executive assistant

Angela Taylor, Communications Department

Roxanne Elder, Talking Book Program

Sara Stiffler,Talking Book Program

Guests Present:

Gwen Land, internal auditor, Jefferson Wells International

Kathryn Sturtz, Alamo Area Library System

Meller Langford-Allen, Houston Area Library System

William Bonham, Texas Building and Procurement Commission

Deloise Vasquez, public citizen

Pat Tuohy, Central Texas Library System

Gloria Meraz, Texas Library Association

Gary W. Chandler, Coupland ISD

Ev Lunning, Jr., recording studio volunteer, Talking Book Program

Brent Holcomb, recording studio volunteer, Talking Book Program

Audit Chairman Sanders convened the meeting at 12:30 p.m.


Gwen Land addressed the commission and reviewed the findings of the internal audit. The following areas were identified as needing improvement:

  • Various grantees have policies and procedures for performance measures, but the process for accumulating the information is not automated. Additionally, four Systems, four TANG, and four ILL grantees did not provide documented policies and procedures.
  • All grantees did not provide documented procedures for fixed assets.
  • Not all of the grantees provided procedural documentation on Contract/Project Management.
  • The level of documentation regarding policies and procedures for allocating staff time to internal projects varied among the Systems.
  • The North Texas Regional Library System has not documented a records retention policy for the System and TANG grants.
  • Capitalization limits for the various grants range from $100 to $5,000.
  • Procedures for comparing budget to actual expenditures and related explanations of variances vary among the Systems, ILL and TANG grantees.

Commissioner Brisack asked why there was concern over the finding that various grantees utilize manual processes for accumulating performance measurement policy and procedural information. Ms. Land responded that because the information is manually processed, it is possible that it might not be accurate. In addition, the manual process takes more time and thus may not be the most efficient method.

Mr. Brisack asked if Ms. Land knew of any reasons behind why the identified Systems had deficient procedures or were not able to provide procedures to the internal auditor. Ms. Land responded that in most cases where procedures were not supplied, the system staff were comfortable and familiar with the procedures, but that the procedures had simply gone undocumented. Ms. Land pointed out that having documented procedures would greatly benefit the System in the event that one of the knowledgeable staff members leaves the organization.

Audit Chairman Sanders commended Ms. Land for the innovative approach to the audit. She stated that seeing a comparison of the Systems was very informative and helpful.

Ms. Land noted that the internal audit of the Library Development division would be presented to the commission for its July 2003 meeting.

Commissioner Brisack moved to accept the internal audit and to recommend its approval to the full commission; Commissioner Holland seconded. Motion passed.

With no further business, Audit Chairman Sanders adjourned the meeting at 12:43 p.m.

Respectfully submitted,

Peggy D. Rudd

Director and Librarian


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