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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
Sul Ross State University
Fiscal 2010 Fourth Quarter

We audited a sample of Sul Ross State University's (University) payroll, purchase, travel and grant transactions that processed through USAS 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 noted one incorrect longevity payment.

We reviewed the purchase transactions for compliance with the GAA, the Purchase Guide, and other pertinent statutes. We identified seven transactions that were paid in excess of the PO.

We reviewed the travel transactions for compliance with the GAA, Textravel, and other pertinent statutes. In our review of travel transactions, we noted that the University made eight incorrect reimbursements to its local funds from the treasury and reimbursed one employee in excess of the per diem rate.

We conducted a limited review of the University's transactions relating to grant payments. This review consisted of verifying that the payments did not exceed the authorized amounts. The review of these payments did not include an investigation of the University's procedures for awarding the grants or monitoring payments made to grantees; therefore, we are not offering an opinion on those procedures. We did not identify any grant findings.

The audit included a review of the University's compliance with the prompt payment laws and scheduling rules. We did not find any errors from the small number of direct payments from the treasury.

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with security in USAS, TINS, or on the voucher signature cards who were no longer employed or whose security had been revoked.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 two employees who retained the ability to expend funds after the employees were terminated. In addition, the University did not obtain the signed confidential tax/vendor information agreement forms timely for three employees.

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 one employee who could process and release payments and payrolls through USAS.

We concluded a prior post-payment audit of the University's payroll, purchase, travel, and grant transactions on May 24, 2006. The current audit shows that there were some areas of improvement in payroll, purchase and travel. Some of the findings from the previous audit were also identified in the current audit. The recurring errors were: incorrect longevity payments, amount paid in excess of the PO, lack of adequate controls over expenditure processing, and incorrect amount for travel (reimbursement in excess of the maximum allowable rate).

Glenn Hegar
Texas Comptroller of Public Accounts
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