Research Accounting
Statewide Single Audit
Texas Tech University engages the Texas State Auditor’s Office to conduct the annual statewide single audit in accordance with 2 CFR Part 200, Subpart F, Audit Requirements. Texas Tech University has adequate reporting systems and internal controls to ensure federal awards are managed in compliance with laws, regulations, and the award terms and conditions. No questioned costs were reported for the research and development cluster or the Schedule of Expenditures of Federal Awards (SEFA ).
Financial Portion of the Statewide Single Audit for state of Texas for fiscal year ended August 31, 2025
Includes an audit of the Schedule of Expenditures of Federal Awards (SEFA).
Federal Portion of the Statewide Single Audit report for the state of Texas for fiscal year ended August 31, 2025
Includes an audit of compliance and controls over the state’s federal awards.
Total Research Expenditure Reports
National Science Foundation (NSF)
NSF Higher Education R&D Survey (HERD), a voluntary survey dating back to 1972, is recognized as the primary source of comprehensive information on research and development expenditures and is the foundation for most national rankings of research universities. Academic institutions are ranked by total R&D expenditures, number of full-time graduate students, and number of earned doctorates.
Texas Higher Education Coordinating Board (THECB)
The THECB publishes an annual research report summzarizing total expenditures and sources of funds for research and development at Texas Universities and Health-Related Institutions. TTU ranked 7th in total research expenditures among the 44 schools reporting in 2015.
Restricted Research Expenditure Reports
Restricted research expenditure(RRE) data is also collected by the THECB. RRE is a component in the State allocation from the Research Development Fund (RDF), appropriated funds provided for acquisition or upgrade of research labs and equipment.
A minimum level of RRE expenditures was also one of the six criteria set forth by the Texas Legislature for designated emerging research university’s to be eligible for distributions from the National Research University Fund (NRUF). In 2011, TTU earned this designation and began to receive funding in 2012. In 2016, the Carnegie Classification Institutions of Higher Education announced that Texas Tech University is a Tier One University.
Other Research Expenditure Reports
There are many additional research surveys in which TTU reports research expenditures, all of which “slice and dice” research activity in different ways. Some of the reports include the following:
- THECB, Sources and Uses – details research expenditures by field of science and source of funds.
- US News and World Report, US News Education Survey – details research expenditures from programs of education.
- US News and World Report, US News Engineering Survey – details externally-funded research expenditures by engineering discipline and source of funds.
- American Society for Engineering Education (ASEE), Survey of Engineering and Engineering Technology Research Programs – details externally-funded research expenditures by engineering
- Peterson’s, Annual Survey of Undergraduate Institutions – details research expenditures by academic unit and source of funds.
Coronavirus (COVID-19) Reporting
Per Department of Education requirements, quarterly expenditure reports for institutional funds are posted on the CARES Act page hosted by TTU Financial Aid.
Additional Questions?
For additional questions, contact your Research Administrator using the search option below, or email Research Accounting.
Accounting Services
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Address
TTU Plaza Building, 1901 University, Suite 308, Lubbock, TX 79411 -
Phone
806.742.2985 | Fax: 806.742.8076 -
Email
accountingservices@ttu.edu