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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
Texas Veterinary Medical Diagnostic Laboratory
Fiscal 2010 Fourth Quarter

We audited sample of the Texas Veterinary Medical Diagnostic Laboratory's (Laboratory) payroll, purchase, and travel transactions that processed through USAS during the period beginning March 1, 2009, through Feb. 28, 2010.

We audited payroll transactions for compliance with the GAA, the Payroll Guide, and other pertinent statutes. Our audit of the Laboratory's payroll transactions identified incorrect state effective service dates which resulted in overpayments of longevity pay for three employees.

We audited purchase transactions for compliance with the GAA, Purchase Guide, and other pertinent statutes. During the audit, we reviewed the purchase transactions for compliance with the prompt payment law and scheduling rules. We did not identify any errors in the purchase transactions with the exception of one transaction of interest not paid when due.

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 Laboratory's voucher signature cards and electronic approval security effective during our audit period. The security review entailed identifying any employees with security in USAS, TINS, or on the voucher signature cards who were no longer employed or whose security had been revoked.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. The interagency contract allowing TAMU employees to release payments ended on March 31, 2009 and a contract with Texas Agrilife Research began on April 1, 2009. One TAMU employee processed 87 payments in USAS totaling $44,592.11 after his authority expired.

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. Some of the assets had the tag numbers written in marker, which could rub off, instead of the metal tags that are usually affixed.

We concluded a prior post-payment audit of the Laboratory's payroll, purchase, and travel transactions on May 2, 2006. During the current audit, the recurring error was overpayment of longevity pay.

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