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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
Public Utility Commission of Texas
Fiscal 2010 Fourth Quarter

We audited a sample of the Public Utility Commission of Texas' (PUC) payroll, purchase, and travel transactions that processed through USAS and USPS during the period beginning June 1, 2008, through May 31, 2009. We also conducted a limited review of payroll deductions, non-overnight meals, and grant transactions.

We reviewed the payroll transactions for compliance with the GAA, the Payroll Guide, and other pertinent statutes. We did not identify any errors in our review of the payroll files.

We reviewed a sample of the purchase transactions for compliance with the GAA, the Purchase Guide, Procurement Manual, and other pertinent statutes. We identified two instances in which PUC did not utilize the Texas Correctional Industries (TCI) services that were available. In addition, PUC did not utilize a term contract in one instance.

We reviewed the travel transactions for compliance with the GAA, Textravel, and other pertinent statutes. We did not identify any errors in our review of the travel or non- overnight meal transactions.

We conducted a limited review of 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 PUC's procedures for awarding these payments; therefore, we are not offering an opinion on those procedures.

We reviewed PUC's internal control structure. Our review was limited to obtaining an understanding of PUC'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. PUC had designated four employees with multiple security capabilities to process payments without oversight.

We concluded a prior post-payment audit of the PUC's payroll, purchase, and travel transactions on May 25, 2006. The audit identified one recurring error: control weakness over expenditure processing.

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