Texas State Library and Archives Commission
Audit Committee
August 2, 2012

Minutes

The Texas State Library and Archives Commission Audit Committee met on Thursday, August 2, 2012, at the Lorenzo de Zavala State Archives and Library Building in Austin, Texas.

Committee Present:

Wm. Scott McAfee, chairman

Larry G. Holt

Sharon T. Carr

Commissioners Present:

Michael C. Waters, chairman

Martha Doty Freeman

F. Lynwood Givens

Sandra J. Pickett

Staff Present:

Peggy D. Rudd, director and librarian

Edward Seidenberg, assistant state librarian

Manuel Alvarez, director, Information Resources Technologies

Jelain Chubb, director, Archives and Information Services

Craig Kelso, director, State and Local Records Management

Deborah Littrell, director, Library Development and Networking

Ava Smith, director, Talking Book Program

Sarah Jacobson, manager, Records Management Assistance

Tracy Kuhn Lash, executive assistant

Guests:

Frank Vito, CliftonLarsonAllen, LLP

Sylvia Dinata, CliftonLarsonAllen, LLP

Gloria Meraz, Texas Library Association

 

     

Commissioner McAfee called the meeting to order at 9:07 a.m.

  1. Review and approve the Limited Scope Desk Audits of Selected Grantees awarded in FY 2012.

Frank Vito informed the committee that CliftonLarsonAllen performed desk audits of financial status and performance measure reports for eight recipients of Special Project, Cooperation and TexTreasures grants for State Fiscal Year 2012, quarters one and two. After reviewing the audit process for the committee, Mr. Vito reported that the libraries audited were managing purchases and expenditures in accordance with contract provisions, laws and regulations. Expenditures reported in the libraries’ financial status reports were allowable and reported accurately except for one library which inadvertently understated the expense reported in the first quarter report. The library’s management agreed with the finding and has taken corrective action.

The audit also examined whether grant recipients were accurately reporting certain performance measures. Two libraries were found to have significant inaccuracies in reporting number of persons receiving library project-sponsored services and in one case number of librarians trained or assisted. Audit findings also included recommendations for the agency to enhance guidance to grantees.

Commissioner Holt suggested that contracts with grantees be reviewed periodically and possibly be included with the audit findings. Commissioner Carr suggested including relevant portions of the contract with the audit. Commissioner Freeman expressed concerns about one recipient’s reponse to the findings and whether funding should continue for that grantee. Commissioner Holt suggested that agency staff communicate audit findings to all libraries so that they can be aware of audit practices.

Commissioner Carr moved to approve the audit. Commissioner Holt seconded. Motion passed.

  1. Discussion of the risk assessment process for the FY 2013 Audit Plan.

Frank Vito provided an overview and status of the agency’s Risk Assessment Process in preparation for the Audit Plan for 2013 which will be presented to the commission at the October 2, 2012, meeting. No action taken by the committee.

Commissioner McAfee adjourned the meeting at 9:57 a.m.

 

Submitted by,

 

Peggy D. Rudd

Director and Librarian

Page last modified: October 5, 2012