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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
University of Houston
Fiscal 2010 Fourth Quarter

We audited a sample of payroll, purchase, and travel transactions that processed through USAS during the period beginning March 1, 2009, through Feb. 28, 2010 at the University of Houston (University). We reviewed a limited sample of payroll deductions, books, grants, and telecommunication transactions.

We audited payroll transactions for compliance with the GAA, the Payroll Guide, and other pertinent statutes. We identified several employees whose files were missing the appropriate documentation for verification purposes and some were missing documentation to reconcile payment amounts. We also identified two employees with incorrect payments of longevity.

We audited purchase transactions for compliance with the GAA, the Purchase Guide, and other pertinent statutes. We identified improper payment of taxes and other surcharges, incorrect amount paid, and missing documentation.

We audited the University's compliance with the prompt payment laws and scheduling rules. We identified transactions where interest was not paid, interest was underpaid and overpaid, and interest loss to the treasury. Total interest paid for the audit period was $5,370.12.

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

We conducted a review of grant transactions to ensure that the payment amount matched the authorized amount. We did not identify any errors. The review of these payments did not include an investigation of the University's procedures for awarding these payments; therefore, we are not commenting on those procedures.

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. However; during the audit period, the University reported 219 assets as missing and 26 assets as being stolen totaling a net book value of $121,375.79.

We issued a prior post-payment audit of the University's payroll, purchase, and travel transactions on May 31, 2006. From this audit, payments past the prompt payment deadline is the only recurring issue identified in the previous audit.

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