1616 Guadalupe Street, Suite Austin, Texas (512) FAX (512) MEMORANDUM
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1 OFFICE OF INTERNAL AUDITS THE UNIVERSITY OF TEXAS AT AUSTIN 1616 Guadalupe Street, Suite Austin, Texas (512) FAX (512) MEMORANDUM To: From: Subject: Date: Mr. Mike Penin, Interim Men's Athletics Director Intercollegiate Athletics Ms. Christine Plonsky, Women's Athletics Director and Executive Senior Associate Athletics Director for External Services Intercollegiate Athletics Mr. Mike Vand~rvort, CPA ~ /2/ Director vy? Completion of Project #793.12: Athletics Ticketing Operations Investigation November 30, 2015 In the spring of2012, Intercollegiate Athletics (Athletics) staff contacted the Office oflnternal Audits regarding potential problems in Athletics' process for allocating and selling tickets to The University oftexas at Austin (UT Austin) athletics events. A total of 16 allegations were included and fall under the following categories: o o o o o o Athletics spmiing event tickets were inappropriately allocated and/or sold to individuals; Some donors have had known ties to the secondary market; Tickets marked for Will Call may not be picked up by the donor of record; Tickets are issued prior to paying for them; Donations and tickets were not paid by the donor of record; and Some Athletics staff managed their own accounts in the ticketing system, sold their complimentary tickets, and received gifts from donors. The Office oflntemal Audits investigated the allegations with the assistance ofut Austin's Office of Legal Affairs. In general, investigation procedures consisted of reviews of policies and procedures in place at the time, interviews with relevant staff, reviews of certain Athletics staff s, analysis of system information, and reviews of other relevant records and documentation. The scope of the investigation included the ticketing operation in the Longhorn Foundation and was limited to a subset of donor accounts identified by Athletics and discovered during the investigation.
2 Memo to Perrin and Plonsky November 30, 2015 Page 2 of22 During the investigation, additional potential irregularities and wealmesses were noted; however, the extent of subsequent investigation procedures varied for these items. There were a total of 12 additional issues which related to the following: o o o o o Cash payment processing; Employee practices; User account management and permissions to the ticketing system; System reconciliations; and Policies and procedures. The majority of this investigation took place from February 2012 through June 2013; however, one item was under review by the University of Texas Police Depmtment (UTPD) and the Travis County District Attorney's Office (DA). The completion ofthe investigation and subsequent issuance of a final memorandum was delayed due to a standard operating procedure in the Office oflnternal Audits not to finalize investigations until the DA decides whether or not to pursue the case. Although the investigation and written memorandum were delayed, the Office of Internal Audits verbally presented detailed results to Athletics management throughout 2012 and 2013 and Athletics management inunediately began addressing deficiencies while the investigation was going on. TheDA ultimately determined that the evidence was not sufficient to justify a felony criminal prosecution in the case. OVERALL CONCLUSION Based on the investigation procedures, 13 of the 16 allegations were either fully or pmiially substantiated by evidence. In addition, during the course of the investigation several other potential irregularities and wealmesses were noted. A total of 40 recommendations were made to help strengthen internal controls in areas including, but not limited to, policies and procedures, management review and monitoring, software system controls, separation of duties, and reconciliations.. Athletics management stated that they have mitigated the issues that were presented by the Office oflnternal Audits. The following is a summm-y of Athletics' response to the inegularities and weaknesses noted in the investigation: o When the investigation initially identified concerns in Athletics' ticket operations within the Longhorn Foundation, i1m11ediate steps were taken to mitigate key issues communicated at that time by the Office oflnternal Audits and UT Austin's Office of Legal Affairs. o Athletics embarked on a ticket modernization progrmn by implementing a new organizational structure that enhanced management oversight and monitoring. The ticket modemization program was the result of a five-month internal business practices review. This review led to the adoption of industry best practices and standards, a restructuring of
3 . Memo to Perrin and Plonsky November 30, 2015 Page 3 of22 ticket sales, service, retention, and operations areas, analysis and implementation of enhanced ticketing policies and procedures, separation of duties between ticket operations and business operations for regular financial and ticket repmt reconciliations, and the creation of a system integration and data management operation. The Office of Internal Audits plans to perform a future review of the deficiencies noted in the investigation as well as the conective actions taken by Athletics. The remainder of tllis memorandum summarizes the allegations and additional issues reviewed during the Office of Internal Audits' investigation. Detailed procedures, results, and recommendations from the investigation are included in Appendix A beginning on page 8. Athletics management's detailed response will be attached. ALLEGATIONS The following 16 allegations were provided to the Office of Internal Audits by Athletics staff. A. Allegation- Seats/tickets (locations and number) allocated/sold to individuals do not correspond to the dollar amount donated or do not have a donation at all. allegation is substantiated; recommendations are provided to help strengthen internal controls. B. Allegation - Some individuals made their donations after the due date and seats were allocated to these individuals prior to other individuals who made their donation by the due date. allegation is substantiated; recommendations are provided to help strengthen internal controls. C. Allegation- Single game tickets are allocated to the same individual for every home game without a donation tied to the seat (essentially allocating more season tickets than allowed and not making these available to other donors/buyers). Some donors are getting 20 or more extra tickets to each game. allegation is pmiially substantiated; recommendations are provided to help strengthen internal controls. D. Allegation- The courtesy car program is used to inappropriately allocate seats and some tickets are provided even though vehicles are not donated. allegation is substantiated; recommendations are provided to help strengthen internal controls. E. Allegation- Recently deceased donors' seats are transferred to other individuals at an amount lower than market value.
4 Memo to Perrin and Plonsky November 30, 2015 Page 4 of22 allegation is substantiated; a recommendation is provided to help strengthen internal controls. F. Allegation- Some donors have known tnes to the secondary market. allegation is substantiated; a recommendation is provided to help strengthen internal controls. G. Allegation-Tickets marked for Will Cail may lllot be ]picked up by the donor of record. allegation is substantiated; recommendations are provided to help strengthen intemal controls. H. Allegation- 'fickets are issued.prior to paying for them. allegation is substantiated; recommendations are provided to help strengthen intemal controls. I. Allegation- Tickets on unrelated accounts were paid with the same credit card. Based on investigation procedures, the Office of Intemal Audits concludes that the allegation is substantiated; recommendations are provided to help strengthen intemal controls. J. Allegation- Donations on unrelated accounts were paid with consecutively numbered cashier's checks. allegation is substantiated; a recommendation is provided to help strengthen internal controls. K. Allegation- Athletics staff add non-existent donations to their own accounts to purchase additional tickets and/or receive upgraded seats. allegation is substantiated; recommendations are provided to help strengthen internal controls. L. Allegation- Complimentary tickets are voided from the ticketing system after they are used. allegation is substantiated; recommendations are provided to help strengthen internal controls. M. Allegation - Athletics staff members receive gifts from donors. allegation is substantiated; reconunendations are provided to help strengthen internal controls.
![Allegation-Tickets marked for Will Cail may lllot be ]picked up by the donor of record. allegation is substantiated; recommendations are provided to help strengthen intemal controls. H.](/docs-images/51/13740569/images/page_4.jpg "Allegation- 'fickets are issued.prior to paying for them. allegation is substantiated; recommendations are provided to help strengthen intemal controls. I.")
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