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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
The University of Texas at Brownsville
Fiscal 2010 Third Quarter

We audited a stratified random sample of The University of Texas at Brownsville's (University) payroll transactions that processed through the Uniform Statewide Accounting System (USAS) during the period Dec. 1, 2008, through Nov. 30, 2009. We also conducted a limited review of purchase transactions and payroll deductions.

We reviewed payroll transactions for compliance with the General Appropriations Act (GAA), State of Texas Payroll Policies and Procedures Guide (Payroll Guide) and other pertinent statutes. Our audit of the University's payroll transactions identified two employees that were overpaid longevity pay. We did not identify any errors in the limited review of payroll deductions.

We reviewed purchase transactions for compliance with the GAA, State of Texas Purchase Policies and Procedures Guide (Purchase Guide) and other pertinent statutes. During the audit, we identified a violation of warrant hold statute for payment card purchases and three transactions that paid freight although the purchase agreements that did not include freight charges.

We reviewed the University's voucher signature cards and electronic approval security effective during our audit period. The security review entailed identifying any of the University's employees with security in USAS, the Texas Identification Number System (TINS) or on the voucher signature cards that were no longer employed or whose security had been revoked. Upon termination or revocation, certain deadlines must be observed so that security can be revoked in a timely manner. We identified one employee who remained on the voucher signature cards and retained USAS security after the employee's termination.

We also 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 certain areas of risk involving the internal control structure and its operation. The University had designated two employees with security to process payment and payroll transactions without electronic oversight.

We selected a limited number of fixed assets acquired by expenditures during our audit period to test for accurate reporting in the State Property Accounting System (SPA) and to verify existence of the assets. We were able to locate all assets and verified the recording of the assets in SPA. During the audit period, the University reported 33 assets missing or stolen with a net book value of $6,331.28.

We concluded a prior post-payment audit of the University's payroll, purchase and grant transactions on Nov. 22, 2006. The audit identified four recurring errors: incorrect longevity payment amounts, freight not on purchase order, violation of warrant hold statute and control weakness over expenditure processing.

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