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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
State Preservation Board
Fiscal 2010 Fourth Quarter

We audited a sample of the State Preservation Board's (Board) payroll, purchase, and travel transactions that processed through USAS and USPS during the period beginning Dec. 1, 2008, through Nov. 30, 2009.

We reviewed the payroll transactions for compliance with the GAA, the Payroll Guide, and other pertinent statutes. We identified one employee with missing prior state service verification.

We reviewed a sample of the purchase transactions for compliance with the Purchase Guide, Procurement Manual, and other pertinent statutes. We did not identify any audit issues in our review of the purchase transactions.

We reviewed the travel transactions for compliance with the GAA, Textravel, and other pertinent statutes. On one transaction, the mileage was calculated incorrectly. This caused an overpayment to the traveler.

We reviewed the Board's internal control structure. Our review was limited to obtaining an understanding of the Board'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 Board had designated two employees with multiple security capabilities that allowed them to process payments without oversight.

We issued a prior post-payment audit of the Board's payroll, purchase, and travel transactions on Jan. 10, 2007. All three findings identified in this audit were recurring issues identified in the previous audit.

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