Handbook of Operating Procedures

I. POLICY AND GENERAL STATEMENT

Various entities such as the federal and state government, The University of Texas System, and other agencies and groups that provide funds to The University of Texas Health Science Center at Houston ("University") are entitled to audit the use of their funds. It is the policy of the University to cooperate fully with external auditors.Auditing & Advisory Services (A&AS)is responsible for coordinating and facilitating these external reviews.

The implementation status of recommendations resulting from external audits is tracked by A&AS and reported to the University's Audit Committee.

The University as a state agency, is required by state law to request and receive permission from the State Auditor before contracting for private audit services. This requirement also applies to corporations dedicated to the benefit of the University. In addition, the provision of private audit services must comply with theRules and Regulationsof the Board of Regents of The University of Texas System.

II. PROCEDURE

A. Notification of External Audit

When notification of an external audit or review is received, A&AS must be contacted by the area or activity receiving the notification of the upcoming audit. A&AS’ role is to assist the area being audited as it moves through the audit process.

B. Private Audit Services

a必须通知当私人audit services are being considered. A&AS will help develop the information required by the State Auditor and will facilitate the permission request.

Procurement Servicesand theOffice of Legal Affairsmust also be notified when private audit services are being considered. These offices will help with the necessary procurement and contracting processes.

III. CONTACTS

• • Auditing and Advisory Services
  • 713-500-3160
  • //www.tjghsg.com/audit/contact.htm

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