Texas State Library and Archives Commission
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
Sandra J. Pickett
Commissioners Absent: None
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
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.
1. REVIEW OF THE INTERNAL AUDIT OF SELECTED INFORMATION FOR SYSTEM, ILL, TANG, AND LOAN STAR LIBRARIES GRANTS.
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.
Peggy D. Rudd
Director and Librarian