FMX Home
Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
Texas Parks and Wildlife Department
Fiscal 2010 First Quarter

We audited a sample of the Texas Parks and Wildlife Department's (TPWD) payroll, purchase, and travel transactions processed through USAS and USPS during the period beginning Dec. 1, 2007, through Nov. 30, 2008. We also reviewed a limited sample of non-overnight meals, employee relocation, revenue reimbursements, payment card, and grant transactions. We reviewed each transaction in the sample to determine compliance with applicable state laws. The report includes a projection of the payment errors to estimate the amount of improperly paid transactions in the population. Documentation errors and errors identified outside our sample are actual amounts and are not projected.

We reviewed payroll transactions for compliance with the GAA, the Payroll Guide, and other pertinent statutes. Our audit of TPWD's payroll identified three employees with incorrect state effective service information in USPS. All three employees were underpaid longevity pay. One employee was paid a lump sum vacation pay upon termination and was later reinstated without mention of how the vacation pay was going to be handled. We also identified one employee who was eligible but did not receive BRP.

We reviewed purchase transactions for compliance with the GAA, the Purchase Guide, Procurement Manual, and other pertinent statutes. Two purchase transactions paid incorrect amounts based on the agreed amounts indicated on the purchase order. Two transactions for the purchase of food items did not have adequate supporting documentation, one was missing an invoice, one made an improper advance payment and two had a purchase order (PO) that was created after invoice. During the audit, we also identified two transactions where TPWD failed to obtain a waiver from the Department of Information Resources (DIR) prior to purchase of information technology (IT) services and one transaction where TPWD did not take the discount offered by the vendor.

We reviewed travel transactions for compliance with the GAA, TexTravel and other pertinent statutes. In our review of the travel transactions, we identified two transactions where employees received incorrect travel reimbursement amounts.

The audit included a review of TPWD's compliance with the prompt payment law and scheduling rules. We identified 12 purchase and 18 travel transactions that were paid early. We also identified seven travel transactions and one purchase transactions where interest should have been paid but was not. In addition, three purchase transactions paid prompt pay interest to the vendor where interest was not due.

We also reviewed TPWD's internal control structure. Our review was limited to obtaining an understanding of TPWD's controls sufficient to plan our audit and did not include tests of control policies and procedures. We noted certain areas of risk involving the lack of separation of duties. TPWD had three employees who could process and release payrolls through USPS without oversight.

We selected a limited number of fixed assets acquired by expenditures during our audit period to test for accurate reporting in SPA and to verify existence of the assets. We located the assets and verified accurate tracking in SPA. However, during our limited SPA review we identified 109 computers that were not tagged as required. These computers were purchased in 2007 and 2008 and stored in a locked warehouse in the original boxes that have not been opened. During the audit period, there were 59 lost/stolen assets with the net book value of $24,913.55. TPWD provided the police reports for all stolen assets.

We conducted a limited review of the grant transactions to ensure that the payment amount matched the authorized amount. We did not identify any errors. The review of these payments did not include an investigation of TPWD's procedures for awarding grants; therefore, we are not offering an opinion on those procedures.

We concluded a prior post-payment audit of TPWD's payroll, purchase, and travel transactions on Nov. 10, 2005. The current audit shows that TPWD made improvements in some of the areas sampled. During the current audit, the recurring errors were incorrect longevity pay amounts, incorrect amount of benefit replacement pay, prompt payment issues, and control weakness over expenditure processing.

All state agencies received a request to evaluate current BRP indicators for accuracy. Incorrect indicators could cause employees to be over or underpaid for each monthly salary payment depending on leveling choices. In order to assist in this process, the Comptroller provided various reports to TPWD. A review of the BRP Indicator Evaluation Report dated May 22, 2009 showed 26 potentially incorrect BRP indicators. TPWD must research and/or correct these indicators to assure the correct processing of payrolls in the future.

TPWD's staff had a positive attitude toward the audit and was extremely cooperative and responsive throughout the process. TPWD was also very receptive to all recommendations made during our fieldwork and quickly responded to all of our concerns by immediately investigating the issues.

 


Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
Comptroller.Texas.Gov | FMX
FMX Sitemap | Contact FM
Accessibility Policy | Privacy and Security Policy