19 Tex. Admin. Code § 13.525 - Commissioner Review of Required Reporting; Data Reporting Errors
(a) Upon finalization of fundable certified
data, the Commissioner of Higher Education at his or her discretion or upon
recommendation of the Chief Audit Executive may direct Coordinating Board staff
to review the accuracy of the data reported to the Coordinating Board by a
public junior college under this subchapter using any of the following methods
or combination thereof:
(1) The Chief Audit
Executive or Coordinating Board staff may conduct periodic file reviews,
desk-reviews, site visits, or audits of the accuracy of the data and
information submitted for funding purposes, including regular reviews of
submitted data carried out through standard data management, supporting data,
audits conducted under this subchapter, or as a result of any other audit. Upon
identifying a potential data reporting error, Coordinating Board staff shall
notify the Commissioner of Higher Education as soon as practicable.
(2) Upon receiving a notification of a
potential data reporting error from the Chief Audit Executive, Coordinating
Board staff, or the Chief Executive Officer of a public junior college whose
data may be affected, the Commissioner of Higher Education may:
(A) direct staff to continue to gather
additional information;
(B)
determine that the discrepancy does not rise to the level of a data reporting
error as defined in this chapter due to the materiality impact of the error;
or
(C) determine that the
discrepancy rises to the level of a data reporting error that requires a
funding adjustment due to the materiality impact of the error or the amount of
overallocation or under-allocation.
(b) The Coordinating Board may review and or
require correction of a data reporting error that occurred not more than seven
years prior to a review conducted by Coordinating Board staff.
(c) Upon the Commissioner of Higher
Education's determination that the discrepancy constitutes a data reporting
error requiring a funding adjustment, staff will notify the public junior
college within thirty (30) business days.
Notes
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