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Glenn Hegar  ·  Texas Comptroller of Public Accounts

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

We audited a sample of the Texas State Board of Pharmacy's (Board) payroll, purchase, and travel transactions that were processed through USAS and USPS during the period beginning Dec. 1, 2008 through Nov. 30, 2009.

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 one employee who was underpaid longevity pay because of a missing verification of prior state service. We did not identify any errors in our limited 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 nine violations of the scheduling rule which resulted in interest loss due to early payments.

We audited travel transactions for compliance with the GAA, Textravel, and other pertinent statutes. We did not identify any discrepancies during our review of travel transactions.

We reviewed the Board's voucher signature cards and electronic approval security effective during our audit period. The security review entailed identifying any of the Board'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with security in USAS, USPS, TINS, or on the voucher signature cards who were no longer employed or whose security had been revoked.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. We did not identify any violations related to system security.

We also 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. During the audit period, the Board had at least one employee with multiple security capabilities in USAS which resulted in one document that was processed and released without adequate oversight. Prior to the audit, the Board adjusted its employees' security such that no one can currently process expenditures without oversight.

We concluded a prior post-payment audit of the Board's payroll, purchase, and travel transactions on December 29, 2006. We identified one recurring error of missing verification of prior state service.

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