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Glenn Hegar  ·  Texas Comptroller of Public Accounts

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

We audited a sample of payroll, travel, purchase, and grant transactions that processed through USAS during the period beginning Dec. 1, 2008, through Nov. 30, 2009 at the University of Houston – Victoria (University).

We audited payroll transactions for compliance with the GAA, the Payroll Guide, and other pertinent statutes. Our audit of the University's payroll transactions identified incorrect service dates for four employees resulting in incorrect amounts of longevity pay.

We audited purchase transactions for compliance with the GAA, the Purchase Guide, and other pertinent statutes. No findings were identified.

We audited travel transactions for compliance with the GAA, Textravel, other pertinent statutes. No findings were identified.

We conducted a limited 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 offering an opinion on those procedures.

We reviewed the University'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with security in USAS, TINS, or on the voucher signature cards who were no longer employed or whose security had been revoked.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. There was a termination during the audit period in which the University failed to notify the Comptroller's office. As a result, the employee retained security to approve vouchers 267 days after termination, and remained listed on the University's voucher signature cards for 262 days after 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. During the audit period, the University had three missing assets reported to SPA.

We concluded a prior post-payment audit of the University's payroll, purchase, and travel transactions on Feb. 28, 2006. During the current audit, the recurring error was incorrect longevity payments.

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