August 20, 1997 Members of the Legislative Audit Committee: The Railroad Commission of Texas (Commission) has made progress in addressing recommendations contained in An Audit Report on Management Controls at the Texas Railroad Commission (SAO Report No. 96-032, February 1996). During our follow-up review, we identified other actions management should consider to further improve specific processes or to more fully address the recommendations in the above report. Our review of prior-audit findin