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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
Cancer Prevention and Research Institute of Texas Formerly Texas Cancer Council
Fiscal 2010 First Quarter

We completed a post-payment audit of certain payroll, purchase, and travel transactions of the Texas Cancer Council (Council) that processed through the uniform statewide accounting system (USAS) and the standardized payroll/personnel reporting system (SPRS) during the audit period March 1, 2008 through, Feb. 28, 2009. In accordance with HB 14 and HJR 90, 80th Legislature, the Texas Cancer Council was renamed the Cancer Prevention and Research Institute of Texas (Institute). We performed a detailed review of payroll, purchase, refunds of revenue, grants, and travel transactions. In addition, we reviewed the Institute's procurement methods.

We commend the Institute on satisfactorily resolving most of the payment and documentation errors identified during fieldwork. Although we did not identify significant monetary errors, the Institute must formally address the following issues: missing purchase order, term contract not utilized, prompt payment errors, and control weakness over expenditure processing.

We would like to acknowledge the Institute’s achievement in the following areas:

  • No errors were identified in our review of payroll transactions.
  • No outstanding issues were identified in our review of the Benefit Replacement Pay (BRP) indicators on the BRP Indicator Evaluation Report.
  • We generated reports to identify potential duplicate payments. No duplicates were found.
  • We reviewed any current additions of fixed assets to verify that the assets were properly tagged and in their intended location as identified on the State Property Accounting (SPA) system.

In conjunction with our post-payment audit of the Institute's expenditures, we reviewed the Institute's internal control structure. Our review was limited to obtaining an understanding of the Institute's controls sufficient to plan our audit and did not include tests of control policies and procedures. We noted certain situations involving the internal control structure and its operation that the Institute must address. The Institute designated three employees with multiple security capabilities without the oversight of another person.

We concluded a prior post-payment audit of the Council's payroll, purchase, and travel transactions on Jan. 27, 2006. We identified errors in that audit relating to prompt payment and control weakness over expenditure processing that were also identified in the current audit.

 


Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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