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3.10.4 The institution exercises appropriate control over all its financial and physical resources.

NARRATIVE/JUSTIFICATION FOR JUDGMENT OF COMPLIANCE

The University uses the Financial and Accounting Management Information System (FAMIS) administered by The Texas A&M University System as the primary accounting system for the University. FAMIS includes three components: Financial Records System (FRS), Fixed Assets (FFX), and Annual Financial Reporting (AFR). Security is assured by stringent control of access in accordance with The Texas A&M University System Policy, 21.01.06, Electronic Information Services Access and Security.

The FRS contains the Financial Accounting module for financial transactions relating to revenues, expenses, and journal entries; Accounts Payable transactions relating to vendor payment including preparation of checks and files for State of Texas warrants; Accounts Receivable transactions related to billing and payment for goods or services rendered; Purchasing transactions related to ordering, receipt, and initiation of payment of goods and services; and Payroll Distribution processes related to the distribution of payroll expenses of the University. The FRS system calculates the balances in each account and has controls to prevent the over expenditure of funds. All accounts are available electronically, allowing appropriate departmental personnel real-time access to the budgetary status of their accounts. Monthly reports are also distributed to each responsible person summarizing the activities and status of each account at the end of the month.

The University also uses the SunGard SCT Plus Student Information System (SIS) to maintain student records from Office of Admissions, University Registrar, Office of Financial Aid, and Business Office. The Business Office module allows for the calculation and receipting of a student’s tuition and fees. The information collected from SIS is uploaded to FAMIS.

The Budget Preparation module relates to the preparation of the annual budget to be presented to The Texas A&M University System Board of Regents. The budgetary control system incorporates budgets, encumbrances, revenues and expenditures. The Budget Office prepares a balanced budget each year which is approved by the University President. The budget is prepared with guidelines provided by The Texas A&M University System and University budget instructions in accordance with System policies.(The Texas A&M University System Policy 27.03: Annual Operating Budget Process) The Texas A&M University System Policy 27.04: Budget Authorizations, Limitations, and Delegations of Authority provides definitions, authorizations, limitations, delegations of authority, and reporting requirements with respect to the Annual Operating Budget as approved by The Texas A&M University Board of Regents. The budget is monitored and adjustments are recommended periodically to the Vice President for Finance and Administration (VPFA). The Comptroller and Budget Director present a financial status report to the University President and VPFA .

The University also participates in the Purchasing Card Program which allows departments to directly purchase supplies and materials within guidelines set forth by the program.

The Fixed Assets module (FFX) maintains records of the University’s land, buildings, furniture and equipment. Information contained in the FFX is received from the FRS module and/or The Texas A&M University System for construction projects. Physical inventory counts are conducted annually and compared to the records. Variances are investigated by the inventory property specialist and adjustments are made when allowed by state law. (Fixed Assets Management System)

Financial Statements are prepared annually in accordance with Governmental Accounting Standards Board (GASB) Policies 34/35/36 along with instructions and policies of The Texas A&M University System. Financial Statements are reviewed by the VPFA prior to submission to The Texas A&M University System for inclusion in the combined Annual Financial Report. (Business Office, Comptroller, Reports, Financial Reports)

The University is subject to audit from the following entities: The Texas A&M University System Internal Audit Department, Texas State Auditor's Office, and the State of Texas Comptroller's Office. As recent as the Summer of 2004 the Texas State Auditor's Office conducted an audit of the Purchasing Card Program with results expected later this fall. In addition, The Texas A&M University System Internal Audit Department conducted a Management Audit. Results of this audit are available in the SACS Documentation Room.

Physical Resource Control
The 26 member Physical Plant Department is responsible for maintenance of the University’s buildings and grounds and preparation for events. Physical Plant also oversees custodial services, elevators, heating/ventilation/air conditioning (HVAC), filters, energy management, chillers and boilers, generators, doors and pest control.

The University maintains security of it facilities by using the Best Access Key System. The Key Control Policy is administered by the Physical Plant.

Campus utilities and energy management are coordinated by the Physical Plant in the Central Plant. A Siemen’s Energy Management System is used to track and control energy usage, HVAC, fire alarm, and campus lighting. The system is monitored at the Central Plant and all alarms notify the University Police.

Construction over $500,000 is administered by The Texas A&M System Office of Facilities Planning and Construction. Projects below $500,000 are administered by Physical Plant. Departments request remodeling or construction by filling out a Physical Plant Special Project Form, which must be approved by the department, Physical Plant and the VPFA.

Access to Campus Facilities
The buildings and facilities of the University are available for general use by University employees and students for educational purposes. Buildings on campus are generally open during regular business hours, on weekends, when classes are in session, and for special events. Faculty and staff can enter most buildings, private offices and certain other restricted areas after hours with properly authorized keys. Campus safety is promoted by limiting access to University buildings after 10:30 p.m. and before 6:30 a.m. and on weekends/holidays. University police officers conduct frequent internal and external checks of buildings on campus and also patrol student residential areas to ensure that no unauthorized persons have access after closing hours.

The University Housing Program is administered by the Vice President for Student Affairs. The Director of Student Housing supervises access control and room assignments.

The University Police Department is staffed with police officers every day of the week, 24 hours a day. All officers have attended a state certified police academy and have received certification and licensing by the Texas Commission on Law Enforcement Officer Standards and Education (T.C.L.E.O.S.E.).

The University Police Department investigates all complaints of on-campus criminal activity and University regulations violations. Police officers attempt to recover any stolen property and reports of missing or stolen University property are forwarded to the Property Inventory Specialist. The department works closely with the Webb County District Attorney's Office to insure effective criminal prosecution.

Special Emergency telephones are located throughout the campus. The emergency telephones are one-button telephones that dial the University Police Department's Emergency telephone number (2911). If that line is busy or if there is no answer, the telephone call transferred to the Laredo Emergency 911 Center. A blue light flashes to assist responding personnel in locating the caller.

SOURCE	LOCATION/Special Instructions
The Texas A&M University System Board of Regents Photo and Biographies	http://tamusbor.tamu.edu/biographies/regents.htm Backup Link: http://www.tamiu.edu/archives/regents.htm
The Texas A&M University System Policy Manual	http://sago.tamu.edu/policy/TOCMAIN.HTM
The Texas A&M University System Policy, 21.01.06, Electronic Information Services Access and Security	http://sago.tamu.edu/policy/21-01-06.htm
The Texas A&M University System Policy 27.03: Annual Operating Budget Process	http://sago.tamu.edu/policy/27-03.htm Backup Link: http://www.tamiu.edu/archives/sago-policy-27-03.htm
The Texas A&M University System Policy 27.04: Budget Authorizations, Limitations, and Delegations of Authority	http://sago.tamu.edu/policy/27-04.htm Backup Link: http://www.tamiu.edu/archives/sago-policy-27-04.htm
Annual Operating Budget	http://www.tamiu.edu/adminis/payroll/budget.htm#op
Purchasing Card Controls	http://www.tamiu.edu/adminis//purchasing/purchasing/procardmanual.pdf Scroll down to page 3
Fixed Assets Management System	http://www.tamiu.edu/adminis//purchasing/annualinventory.shtml
Business Office, Comptroller, Reports, Financial Reports	http://www.tamiu.edu/adminis/comptroler/reports.shtml
Texas A&M University System Internal Audit	http://sago.tamu.edu/iaudit/
Texas State Auditor's Office	http://www.sao.state.tx.us/
State of Texas Comptroller's Office	http://www.window.state.tx.us/
Management Audit	SACS Documentation Room (Killam Library Room 334-C)
Physical Plant	http://www.tamiu.edu/adminis/physplnt/
Key Control Policy	http://www.tamiu.edu/adminis/physplnt/key_control.shtml
Work Order Request	http://www.tamiu.edu/adminis/physplnt/pdfs/ wo_request.pdf
Campus safety	http://www.tamiu.edu/adminis/police/broch.htm
University Housing	http://housing.tamiu.edu/
University Police Department	http://www.tamiu.edu/adminis/police/
Special Emergency telephones	http://www.tamiu.edu/adminis/police/broch.htm#4 Scroll down to the sixth paragraph

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