Texas State Library and Archives Commission


Audit Committee


Monday, May 19, 2003


Minutes

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.

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.

Respectfully submitted,

Peggy D. Rudd


Director and Librarian

PDR:rmm



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