Texas State Library and Archives Commission
April 17, 2012
The Texas State Library and Archives Commission Audit Committee met on Tuesday, April 17, 2012, in Room 381C of the George R. Brown Convention Center, Houston, Texas.
Wm. Scott McAfee, chairman
Sharon T. CarrLarry G. Holt
Michael C. Waters, chairmanMartha Doty Freeman
Peggy D. Rudd, director and librarian
Edward Seidenberg, assistant state librarian
Manuel Alvarez, director, Information Resources Technologies
Jelain Chubb, director, Archives and Information Services
Alana Inman, manager, Sam Houston Regional Library and Research Center
Sarah Jacobson, manager, Records Management Assistance
Craig Kelso, director, State and Local Records Management
Tracy Kuhn Lash, executive assistant
Deborah Littrell, director, Library Development and Networking
Ava Smith, director, Talking Book Program
Rhoda Goldberg, Harris County Public Library
Susan Mann, Hillsboro Public Library
Gloria Meraz, Texas Library Association
Marty Parker, CliftonLarsenAllen, LLP
Alice Specht, Hardin-Simmons University
Pat Tuohy, Central Texas Library System
Chairman Waters appointed Commissioner McAfee to chair the Audit Committee and appointed Commissioner Carr to the Audit Committee.
Audit Committee Chairman McAfee called the meeting to order at 12:01 p.m.
- Review of the Broadband Technology Opportunities Program Consultation Report.
Deborah Littrell informed the committee that the agency requested the internal auditor to review grant management processes of the agency’s federal Broadband Technology Opportunities Program grant and grant criteria, and to compare the two in order to provide recommendations for improving the process, if needed, to ensure grant compliance. The grant was awarded to TSLAC in 2010 by the U.S. Department of Commerce’s National Telecommunications and Information Administration for a consortium of 39 Texas libraries to increase and upgrade public computing centers in 155 sites in Texas.
Marty Parker reported that overall the agency is in compliance with grant requirements but made two recommendations to enhance its BTOP grant processes. These include conducting an annual status assessment to gauge the progress of sub-recipient performance criteria completion and possibly highlight opportunities to adjust sub-recipient performance as required to meet targeted goals and milestones and consider creating automated quarterly reports. Audit Chairman McAfee commended staff for proactively seeking input after the first year of the three year grant program to insure the agency’s compliance with federal requirements.
Commissioner Carr moved to accept the report. Commissioner Holt seconded. Motion passed.
- Review and approve the Internal Audit of Grants to the City of San Antonio, San Antonio Public Library System.
Deborah Littrell presented the Internal Audit of Grants to the City of San Antonio and San Antonio Public Library System which received four grants from the agency in FY2011. Three of the grants, Technical Assistance Negotiated Grant (TANG), the Library System Operation grant and the Interlibrary Loan (ILL) Center Grant, were federally funded while the Loan Star Libraries grant was state funded. The audit found that purchases and expenditures were made in accordance with contract provisions, laws and regulations including SAPL’s submitted budget and plan. The audit also found that amounts reported in SAPL’s financial status reports were allowable and accurately reported and with one exception found that performance status reports were accurate, reliable and calculated in accordance with contract provisions, laws and regulations. To address that exception, Ms. Parker recommended that SAPL transcribe sign-in sheets in a timely manner to ensure accurate performance reporting. Audit Committee Chair McAfee requested that CliftonLarsonAllen highlight best practices in future audits. Commissioner Carr moved to accept the audit. Commissioner Holt seconded. Motion passed.
- Review and approve the Internal Audit of Grants to the North Texas Library Partners.
Marty Parker presented the Internal Audit of Grants to the North Texas Library Partners which found that NTLP was managing purchases and expenditures in accordance with contract provisions, laws and regulations including its submitted budget and plan and that financial status reports were allowable and accurately reported. With two minor exceptions, the audit found that NTLP’s performance status reports were accurate, reliable and calculated in accordance with contract provisions, laws and regulations. Ms. Parker said the identified exceptions resulted from human error in calculation. The audit encompassed five grants NTLP received from the agency in FY2011 for Library Cooperation Grants, Special Projects grants, Technical Assistance Negotiated Grant (TANG), the Library System Operation Grant and the Library System Negotiated Grant.
Commissioner Carr moved to approve the review. Commissioner Holt seconded. Motion passed.
- Review and approve the agency’s fraud prevention program.
Edward Seidenberg presented the agency’s fraud prevention program and requested reapproval of the program. Audit Chairman McAfee directed staff to include a definition of fraud in the document and resubmit the policy at a future committee meeting. No action taken.
Chairman McAfee adjourned the committee at 12:33 p.m.
Peggy D. Rudd
Director and Librarian