Texas Register, Volume 38, Number 49, Pages 8721-8970, December 6, 2013 Page: 8,732
8721-8970 p. ; 28 cm.View a full description of this periodical.
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the retailer's affiliates has been produced at a brewing or manufactur-
ing facility owned or controlled by {NAME OF PERMIT/LICENSE
HOLDER}."
The agency certifies that legal counsel has reviewed the pro-
posal and found it to be within the state agency's legal authority
to adopt.
Filed with the Office of the Secretary of State on November 22,
2013.
TRD-201305455
Martin Wilson
Assistant General Counsel
Texas Alcoholic Beverage Commission
Earliest possible date of adoption: January 5, 2014
For further information, please call: (512) 206-3489
TITLE 19. EDUCATION
PART 1. TEXAS HIGHER EDUCATION
COORDINATING BOARD
CHAPTER 1. AGENCY ADMINISTRATION
SUBCHAPTER A. GENERAL PROVISIONS
19 TAC 1.13
The Texas Higher Education Coordinating Board (Coordinating
Board) proposes amendments to 1.13 (Internal Auditor), con-
cerning the establishment of an agency-wide, risk-based Com-
pliance Monitoring function. Negotiated rulemaking was used
in the development of the proposed rules in accordance with
Texas Government Code Chapter 2008, as well as Senate Bill
215 passed by the 83rd Texas Legislature, Regular Session. The
report of the Negotiated Rulemaking Committee on Compliance
Monitoring is available at the offices of the Texas Higher Edu-
cation Coordinating Board located at 1200 E. Anderson Lane,
Austin, Texas. Specifically, the proposed amendments govern
the purpose and functions of Compliance Monitoring to maximize
the effectiveness of monitoring funds allocated by the Board and
data reported to the Board. The proposed amendments require
the Board to audit a reasonable portion of the total funds allo-
cated and data reported, after considering potential risks and the
Board's resources, using various levels of monitoring. The pro-
posed amendments require the Board to consider certain factors
in developing its risk-based approach, to train staff to monitor
both funds and data, and require other program staff to coordi-
nate with monitoring staff to identify risks and avoid duplication.
The proposed amendments require the Board, if it determines
that funds have been misused or misallocated, to present its de-
termination to the institution's governing board and chief execu-
tive officer (or just the institution's chief executive officer if it is a
private institution of higher education) and provide an opportunity
for response from the institution. The proposed amendments re-
quire the Board to report its determination, response from the in-
stitution, and any recommendations to the institution's governing
board or chief executive officer, the Governor, and the Legisla-
tive Budget Board.
The proposed amendments provide that if the Board determines
that an institution included errors in its data reported for formulafunding, for a public junior college, it may adjust appropriations
made to the college to account for the corrected data. For a
general academic teaching institution, medical and dental unit,
or public technical institute, the proposed amendments require
the Board to calculate a revised appropriation amount and re-
port that amount to the Governor, Legislative Budget Board, and
Comptroller for consideration as the basis for budget execution
or other appropriate action.
The proposed amendments authorize the Board to partner with
internal audit offices at institutions of higher education and re-
quire the internal auditor at an institution to notify the Board of
any audits it or other third-party auditor conducts involving funds
administered by, or data reported to, the Board. The proposed
amendments also require the Board, to the extent not prohibited
by law or other external provision, to eliminate requirements of
institutions to conduct audits of funds administered by the Board
as defined in the proposed amendments. The notification shall
include a copy of the final audit report being sent to the Board's
Director of Internal Audit within 30 days of the date such final
audit reports are sent to the institution's governing board and/or
chief executive officer, the Texas State Auditor's Office, the Gov-
ernor's office, the Legislative Budget Board, or similar stakehold-
ers.
The proposed amendments authorize the Board to seek tech-
nical assistance from the State Auditor in establishing the com-
pliance monitoring function and allow the State Auditor to peri-
odically audit the Board's compliance monitoring function. The
proposed amendments also define "desk review," "site visit," and
"student financial assistance."
Mr. Mark Poehl, Internal Auditor, has determined that for each
year of the first five years the amendments are in effect, there
will not be any fiscal implications to state or local government as
a result of enforcing or administering the amended section.
Mr. Poehl has also determined that for each year of the first
five years the amendments are in effect, the public benefit antic-
ipated as a result of administering the amended section will be
the maximization of the effectiveness of monitoring funds allo-
cated by the Board and data reported to the Board. There is no
effect on small businesses. There are no anticipated economic
costs to persons who are required to comply with the section as
proposed. There is no impact on local employment.
Comments on the proposal may be submitted to Mark
Poehl, Internal Auditor, Texas Higher Education Coordi-
nating Board, P.O. Box 12788, Austin, Texas 78711 or
Mark.Poehl@thecb.state.tx.us. Comments will be accepted
for 30 days following publication of the proposal in the Texas
Register.
The amendments are proposed under Texas Education Code,
61.035(a), which provides the Coordinating Board with the au-
thority to adopt rules, in consultation with affected stakeholders,
to establish an agency-wide, risk-based compliance monitoring
function as well as Texas Education Code, 61.0331, which re-
quires the Coordinating Board to engage in negotiated rulemak-
ing in the establishment of the compliance monitoring function.
The amendments affect Texas Education Code, 61.035.
1.13. Internal Auditor and Compliance Monitoring.
(a) - (e) (No change.)
(f) Compliance Monitoring.38 TexReg 8732 December 6, 2013 Texas Register
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Texas. Secretary of State. Texas Register, Volume 38, Number 49, Pages 8721-8970, December 6, 2013, periodical, December 6, 2013; Austin, Texas. (https://texashistory.unt.edu/ark:/67531/metapth379983/m1/12/: accessed May 4, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.