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Handbook of Operating Procedures

External Audits

Policy Number: 67


Audits of the university by external entities



Date Reviewed:
October 2022
Responsible Office:
Auditing and Advisory Services
Responsible Executive:
Vice President & Chief Audit Officer


Various entities such as the federal and state government, the UT System, and other agencies and groups that provide funds to The University of Texas Health Science Center at Houston ("University") are entitled to audit the use of their funds. It is the policy of the University to cooperate fully with external auditors. Auditing & Advisory Services (A&AS) is responsible for coordinating and facilitating these external reviews.

The implementation status of recommendations resulting from external audits is tracked by A&AS and reported to the University's Audit Committee.

As a state agency, the University is required by Texas Government Code, Section 321.020 to request and receive permission from the Texas State Auditor's Office before contracting for private audit services. This is done using the Delegation of Authority Request Form.  This requirement also applies to corporations dedicated to the benefit of the University. In addition, the provision of private audit services must comply with the Rules and Regulations of the Board of Regents of the UT System.


A. Notification of External Audit

When notification of an external audit or review is received, A&AS must be contacted by the area or activity receiving the notification of the upcoming audit. A&AS’ role is to assist the area being audited as it moves through the audit process.

B. Private Audit Services

A&AS must be notified when private audit services are being considered. A&AS will help develop the information required by the Texas State Auditor and facilitate the permission request.

Supply Chain Management and the Office of Legal Affairs must also be notified when private audit services are being considered. These offices will assist with the necessary procurement and contracting processes.


    • Auditing and Advisory Services
    • 713-500-3160