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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
Texas A&M University
Fiscal 2010 Fourth Quarter

We audited a sample of the Texas A&M University's (University) payroll, purchase, payment card, grants and travel transactions that were processed through USAS during the period beginning March 1, 2009 through Feb. 28, 2010. The errors identified were not projected because of the limited sample sizes.

We reviewed payroll transactions for compliance with the GAA, the Payroll Guide, and other pertinent statutes. Our audit of the University's payroll transactions identified eleven employees with incorrect state effective service dates resulting in incorrect amounts for longevity pay. We identified nine employees missing hiring documentation and five employees missing deduction forms.

We reviewed purchase transactions for compliance with the GAA, Purchase Guide, and other pertinent statutes. During the audit, we reviewed the purchase transactions for compliance with the prompt payment law and scheduling rules. The University paid $2,377.55 in prompt payment interest during the audit period. We did not identify any findings from the purchase and payment card groups.

We reviewed travel transactions for compliance with the GAA, Textravel, and other pertinent statutes. On one transaction, the University reimbursed an employee for meals twice. On another transaction, the University reimbursed an employee for meals that included tips.

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 the University's procedures for awarding these payments; therefore, we are not commenting on those procedures.

We reviewed the University's voucher signature cards and electronic approval security effective during our audit period. The security review entailed identifying any 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with security in USAS, TINS, or on the voucher signature cards who were no longer employed or whose security had been revoked.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, the University must observe certain deadlines so that security is revoked in a timely manner. We identified two employees that remained on the signature cards more than five days after termination.

We selected ten fixed assets acquired by expenditures during our audit period. We located all ten of the assets and verified accurate recording of the assets in SPA. During the audit period, the University had 210 missing or stolen assets reported to SPA with a total net book value of $12,838.90. We reviewed the police reports for the stolen assets.

We concluded a prior post-payment audit of the University's payroll, purchase, and travel transactions on April 8, 2006. During this audit, we identified one recurring error: incorrect payment of longevity.

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