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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
Texas Historical Commission
Fiscal 2010 Fourth Quarter

We audited a sample of the Texas Historical Commission's (THC) payroll, purchase, and travel transactions that processed through USAS and USPS during the period beginning Dec.1, 2008, through Nov. 30, 2009. We also reviewed a limited sample of non-overnight travel and grant transactions.

We audited payroll transactions for compliance with the GAA, the Payroll Guide, and other pertinent statutes. We noted issues with missing documentation and incorrect payments of longevity pay.

We audited purchase transactions for compliance with the GAA, Purchase Guide, Procurement Manual, and other pertinent statutes. We identified instances of incorrect amounts paid and improper payment of sales tax.

We audited THC's compliance with the prompt payment laws and scheduling rules. We identified instances where THC did not properly pay prompt payment interest. During the audit period, THC paid $514.15 in late payment interest to vendors.

We audited travel transactions for compliance with the GAA, Textravel, and other pertinent statutes. We identified issues with incorrect amounts paid, improper payment of motor vehicle rental tax, lack of conservation of funds, and duplicate reimbursement for non-overnight travel per diem.

We also reviewed THC's internal control structure. Our review was limited to obtaining an understanding of THC'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. THC had designated two employees with security to perform multiple tasks through USAS and USPS. In addition, THC did not obtain the signed confidential tax/vendor information agreement forms timely for three employees.

We issued a prior post-payment audit of THC's purchase, travel, and payroll transactions on July 10, 2006. Recurring findings from the previous audit included: missing payroll documentation, incorrect payments of longevity pay, duplicate reimbursement on non-overnight per diems, incorrect amounts of hotel taxes reimbursed, payments made past the prompt payment deadline, and control weakness over expenditure processing.

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