JohnKeel,CPA
StateAuditor
Robert
E.
JohnsonBuilding150IN.CongressAvenueAUstin,Texas78701P.O.Box12067Austin,Texas78711-2067Phone:(512)936-9500Fax:(51Z)936-9400Internet:
June11,2012Mr.WilliamGimson,ExecutiveDirectorCancerPreventionandResearchInstitutionofTexas211E.7thStreet,Suite300Austin,TX78701Subject:EngagementLetterfor
An
AuditofGrantManagementattheCancerPreventionandResearchInstituteofTexasandSelectedGranteesDearMr.Gimson:TheStateAuditor'sOfficewillbeauditingtheCancerPreventionandResearchInstituteofTexas(Institute)andSelectedGrantees.Theauditobjectivesareto:•DeterminewhethertheInstitutehasprocessesandrelatedcontrolstohelpensurethatgranteesperforminaccordancewiththetermsoftheirgrants.•DeterminewhethertheInstitutehasprocessesandrelatedcontrolstohelpensurethatgrantsareawardedinaccordancewithstatelaw,rules,andInstitutepoliciesandprocedures.Ourworkwillincludetheautomatedsystemsandprocessesthatsupportthefunctionsbeingaudited.Wewillconducttheauditinaccordancewithgenerallyacceptedgovernmentauditingstandards.Theauditiscurrentlyintheplanningphase,andwearegatheringinformationtohelpusunderstandtheInstitute'soperations.TheStateAuditor'sOfficealsohasdevelopedanengagementexpectationsmemotodocumentwhattheInstitutecanexpectfromtheStateAuditor'sOfficeandwhattheStateAuditor'sOfficecanexpectfromtheInstitute(seeattachment).Wewilldiscussthismemoattheentranceconference.WewillmeetperiodicallywiththeInstitute'smanagementtodiscussinterimandfinalauditresults.Beforereleasingthereport,wewillprovidemanagementwithaconfidentialdraftandrequestformalwrittenresponses.Theseresponsesshouldobjectivelyaddresstheauditresultsandincludeacorrectiveactionplan,ifnecessary.TheresponsesshouldbewrittenonInstituteletterheadandsubmittedtotheStateAuditor'sOfficewithin10workingdays.Thepublished,publicauditreportwillincludemanagement'sformalresponses.Ourofficeappliesauditingstandards,whichemphasizethatauditorsshouldexerciseprofessionalskepticismandincreasedawarenesstodetectpotentialviolations,fraud,andabuse.Asaresult,ourinterviewswillincludespecificquestionstohelpusassessfraudriskatyourentity.Inaddition,tohelpinourriskassessmentandgaininganunderstandingoftheInstitute,ourprocedureswillincludeareviewoflawsuitsfiledagainsttheagency.Wewillrequestalistingoffiledlawsuitsoutstandingandthosesettledduringaperiodtobedetermined.Wewillalsorequestarepresentationlettersignedbymanagementattheendof
Mr.WilliamGimson,ExecutiveDirectorCancerPreventionandResearchInstitutionofTexasJune11,2012Page2thisengagementthataffirmsmanagement'sresponsibilityforanumberofkeyareasandaffirmsthattheinformationprovidedtotheauditteamiscompleteandcorrecttothebestofmanagement'sknowledge.Ifyouhaveanyquestions,pleasecontactCesarSaldivar(theauditmanageroverseeingtheaudit),WillieHicks(theprojectmanagerdirectingtheauditon-site),ormeat(512)936-9500.OurofficelooksforwardtoworkingwithInstitutepersonneloverthenextfewmonths.Attachmentcc:TheHonorableGregAbbott,AttorneyGeneral,OfficeoftheAttorneyGeneralTheHonorableSusanCombs,Comptroller,OfficeoftheComptrollerofPublicAccountsMembersofCancerPreventionandResearchInstituteofTexasGoverningBoardMr.JamesMansour,ChairDr.JosephBailes,ViceChairMs.BarbaraCanalesMs.FaithJohnsonMr.TomLuceMr.AlejandroG.Meade,
III
Mr.WalkerMoodyMr.CharlesTateMr.MarkWatson,Jr.Ms.HeidiMcConnell,ChiefOperationsOfficer
ENGAGEMENTEXPECTATIONSBETWEENTHESTATEAUDITOR'SOFFICE(SAO)ANDTHECANCERPREVENTIONANDRESEARCHINSTITUTEOFTEXAS
Introduction
TheSAOandtheCancerPreventionandResearchInstituteofTexas(Institute)shalldevelopanengagementexpectationsmemotoestablishwhattheInstitutecanexpectfromtheSAOandwhattheSAOcanexpectfromtheInstitute.IftheInstitutehasaninternalauditfunction,theSAOwillworkwithinternalaudittocoordinatetheauditworkunlessInstitutemanagementspecificallyaskstheSAOtodootherwise.
TheSAO'sCommitmenttotheInstitute
Toachieveitsmissiontoactivelyprovidegovernmentleaderswithusefulinformationthatimprovesaccountability,theSAOiscommittedtothehighestlevelofprofessionalstandards.TheSAOwillbeprofessional,objective,fact-based,nonpartisan,nonideological,fair,andbalancedinitsapproach.TheSAOperformsitsauditsinaccordancewithgenerallyacceptedgovernmentauditingstandards(GAGASorthe"YellowBook"standards,whichcanbefoundathttp://www.gao.gov/assets/590/587281.pdf).
Institute'sRights
TheInstitutehastherightto:•Shareitsconcernsabouttheauditedarea(s)sothattheauditorsmayconsiderexpandingthescopeofwork.•Bebriefedonthestatusoftheaudit.•Receivenoticeofauditfindingsandrecommendationspriortoissuanceoftheauditreport.•Havemanagement'sviewsconcerningfindings,conclusions,andrecommendationsincludedintheauditreport.
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