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Glenn Hegar  ·  Texas Comptroller of Public Accounts

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

We audited a sample of payroll, purchase and travel transactions that processed through the Uniform Statewide Accounting System (USAS) during the period beginning June 1, 2008, through May 31, 2009 at The University of Texas at San Antonio (University).

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. We noted that the University was missing a prior state service verification form that resulted in an underpayment of longevity pay.

We reviewed purchase transactions for compliance with the GAA, State of Texas Purchase Policies and Procedures Guide (Purchase Guide), USAS processing requirements and other pertinent statutes. In our review of the purchase transactions, we identified one occurrence where the purchase order was created after the invoice. We also identified a purchase transaction where the University did not take a discount offered by the vendor.

We reviewed the University's compliance with the prompt payment and scheduling laws. In our sample, we identified two transactions where interest was not paid. During the audit period, the University paid $63.77 in prompt payment interest.

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 the University's procedures for awarding grants; therefore, we are not offering an opinion on those procedures.

We reviewed limited number of library book transactions for compliance with the GAA, the Purchase Guide, USAS processing requirements and other pertinent statutes. We did not identify any errors.

We reviewed travel transactions for compliance with the GAA, Textravel, the Travel Regulations Act and other pertinent statutes. We identified a meal receipt where gratuities were paid. We also noted a travel voucher where an incorrect amount was reimbursed.

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. From those chosen, we were unable to locate one asset (camera). The asset had not been reported as missing or stolen. The department head was unaware that the camera was missing and began a search immediately. As of Jan. 29, 2010, we have not been notified that the camera was located. During the audit period, the University reported approximately 56 capital assets as either missing, lost, or stolen with a net book value of $14,622.67. The University should improve its controls over capital assets purchased.

We issued a prior post-payment audit of the University's purchase, travel, payroll and grant transactions on Feb. 8, 2006. The recurring findings from the previous audit were identified as gratuities not payable and incorrect longevity pay amount.

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