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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
Texas State Board of Public Accountancy
Fiscal 2010 Fourth Quarter

We audited a sample of the Texas State Board of Public Accountancy's (Board) payroll, purchase, and travel transactions that were processed through USAS and USPS during the period beginning Mar. 1, 2009, through Feb. 28, 2010. We also conducted a limited review of payroll deduction and non-overnight meal transactions.

We audited payroll transactions for compliance with the GAA, the Payroll Guide, and other pertinent statutes. Our audit of the Board's payroll transactions identified three incorrect payments of longevity pay. We did not identify any errors in the review of payroll deductions.

We audited purchase transactions for compliance with the GAA, Purchase Guide, Procurement Manual, and other pertinent statutes. During the audit, we identified one instance where the contract was created after the invoice was received.

We audited travel transactions for compliance with the GAA, Textravel, and other pertinent statutes. We identified one instance where an employee was reimbursed for hotel tax in excess of the allowable rate. We did not identify any errors in our review of non-overnight meals.

We reviewed the Board's internal control structure. Our review was limited to obtaining an understanding of the Board's controls sufficient to plan our audit and did not include tests of control policies and procedures. We noted one employee that had the ability to pick up warrants from the Comptroller's office and approve vouchers.

We concluded a prior post-payment audit of the Board's payroll, purchase, and travel transactions on February 28, 2007. The audit identified two recurring errors: contract created after invoice received and control weakness over expenditure processing.

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