FMX Home
Glenn Hegar  ·  Texas Comptroller of Public Accounts

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

We audited a sample of the Texas A&M University at Galveston's (University) payroll, purchase, payment card, and travel transactions that were processed through USAS during the period beginning Sept. 1, 2008 through Aug. 31, 2009. We also conducted a limited review of payroll deductions and grant transactions.

We reviewed payroll transactions for compliance with the GAA, the Payroll Guide, and other pertinent statutes. We identified one instance in which an employee was underpaid the salary amount on his final month's salary.

We reviewed purchase transactions for compliance with the GAA, Purchase Guide, and other pertinent statutes. We identified one transaction where the University paid for freight charges even though they were not included on the original PO and one transaction where the amount of freight paid exceeded the amount on the PO.

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

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

Our audit included a limited review of the University's transactions relating to grants. This review consisted of verifying that the payments made did not exceed the amounts authorized. We did not identify any errors in the payments reviewed. 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 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 five missing assets reported to SPA.

We concluded a prior post-payment audit of the University's payroll, purchase, and travel transactions on March 22, 2005. We did not identify any recurring errors during this audit.

Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
Comptroller.Texas.Gov | FMX
FMX Sitemap | Contact FM
Accessibility Policy | Privacy and Security Policy