Facilities Audits Protocol of Texas Higher Education Institutions
Texas higher education facilities constitute a large resource for the state. Efficient use of funds
and the orderly development of physical plants to accommodate projected enrollments are
critical components of the state’s goal of closing the gaps in higher education. To that end, the
Texas Education Code contains several measures that are intended to help ensure efficient use
of state resources. These include:
§61.0572, Texas Education Code, concerning Construction Funds and Physical
§61.0582, Texas Education Code, concerning Campus Master Plan; Deferred
§61.0583. Texas Education Code, concerning Audit of Facilities
Our goal is to assess, verify, and improve the data and process by which Texas public colleges
and universities accurately report the use of campus facilities and project funding.
The Texas Education Code requires the Board to periodically conduct a comprehensive audit of
all educational and general facilities on the campuses of public senior colleges and universities.
The objectives of the audit are to determine whether selected institutions of higher education:
(1) Are accurately reporting their facilities data to the Board;
(2) Have control systems in place over their facilities development and management
(3) Have followed the Board rules and received approval by the Board and the
institutional governing board for facilities projects; and
(4) Approved facilities projects have been completed as specified in the request.
Public universities, health-related institutions, Lamar State Colleges, Texas State Technical
Colleges and Texas A & M service agencies will be audited on a 5 year cycle. The Coordinating
Board (CB) staff will develop the audit schedule which will be posted on The Texas Higher
Education Coordinating Board’s (THECB) website.
Facilities Audits Proto