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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
Texas A&M University — Corpus Christi
Fiscal 2010 Second Quarter

We audited a sample of payroll, purchase, grant, payment card, and travel transactions processed through USAS during the period beginning Sept. 1, 2008, through Aug. 31, 2009.

We reviewed the payroll transactions for compliance with the GAA, the Payroll Guide, and other pertinent statutes. Our audit of the Texas A&M University — Corpus Christi's (University) payroll transactions identified issues of incorrect prior state service dates resulting in under and over payments of longevity pay. The University paid penalties and interest on the late deposit of withholding taxes to the IRS of $1,221.11.

We reviewed the purchase transactions for compliance with the Purchase Guide, the GAA, Texas Administrative Code (TAC) and other pertinent statutes. No errors were identified in our review of the purchase transactions.

We reviewed the travel transactions for compliance with Textravel, TAC, the GAA, and other pertinent statutes. On four transactions, the University paid an excessive amount for lodging on a direct bill account. On two other transactions, the University paid an excessive amount for taxes based on an excessive amount paid for lodging.

We reviewed the University's internal control structure. Our review was limited to obtaining an understanding of the University's controls sufficient to plan our audit and did not include tests of control policies and procedures. We noted one area of risk involving the internal control structure and its operation. One employee had security to adjust TINS information and approve vouchers, without oversight.

We selected ten fixed assets acquired by expenditures during our audit period. We located all ten assets and verified accurate recording of the assets in SPA. During the audit period, the University reported 12 assets missing with a net book value of $2,271.55 and 19 assets listed as stolen with a net book value of $7,442.07. The University provided the police reports for the stolen assets.

The Comptroller's office requested all state agencies evaluate current BRP indicators for accuracy. Incorrect indicators could cause employees to be over or underpaid for each monthly salary payment depending on the leveling choices. The Comptroller provided various reports to the University to assist in this process. The University reviewed the reports and performed the necessary research to correct the BRP indicators for all its employees.

We concluded a prior post-payment audit of the University's payroll, purchase, and travel transactions on March 8, 2006. During the current audit, the recurring errors were excessive lodging paid and control weakness over expenditure processing. The current audit shows that the University has made improvements in the purchase, scheduling, and prompt payment areas. The current audit identified payroll issues that were not identified during the prior audit.


Glenn Hegar
Texas Comptroller of Public Accounts
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