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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
Texas Commission on Fire Protection
Fiscal 2010 Fourth Quarter

We audited a sample of the Texas Commission on Fire Protection's (Commission) payroll, purchase, and travel transactions that were processed through USAS and USPS during the period beginning March 1, 2009, through Feb. 28, 2010. We also conducted a limited review of the grants and non-overnight travel per diem transactions.

We reviewed payroll transactions for compliance with the GAA, the Payroll Guide, and other pertinent statutes. Our audit of the Commission's payroll transactions identified one employee who was overpaid longevity pay because of missing documentation.

We reviewed purchase transactions for compliance with the GAA, Purchase Guide, Procurement Manual, and other pertinent statutes. We classified instances of freight not properly documented on the PO, TCI contracts not utilized, missing documentation of bids, missing proof of goods received, and the PO created after invoice received.

We reviewed the Commission's compliance with the prompt payment law and scheduling rules. We identified fourteen purchase transactions with scheduling violations resulting in a loss of depository interest due to early disbursements and fifteen payments where the Commission did not properly disburse prompt payment interest. During the audit period, the Commission paid $3.39 in late payment interest to vendors.

We reviewed travel transactions for compliance with the GAA, Textravel, and other pertinent statutes. With exception to the prompt payment and scheduling issues, we did not identify errors related to the travel transactions.

We reviewed the Commission's voucher signature cards and electronic approval security effective during our audit period. The security review entailed identifying any of the Commission's employees with security in USAS, USPS, TINS, or on the voucher signature cards who were no longer employed or whose security had been revoked.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. One person's signature authority was revoked but security to release documents in USAS was not removed on or before the effective termination date.

We also reviewed the Commission's internal control structure. Our review was limited to obtaining an understanding of the Commission's controls sufficient to plan our audit and did not include tests of control policies and procedures. The Commission had designated three employees with multiple security capabilities that allowed them to process payments without oversight.

We concluded a prior post-payment audit of the Commission's payroll, purchase, and travel transactions on Feb. 14, 2007. The audit identified six recurring findings: incorrect payment of longevity pay, missing payroll documentation, PO created after invoice, freight charges not included on original PO, prompt payment and payment scheduling issues, and inadequate controls over expenditure processing.

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