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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
The University of Texas at Dallas
Fiscal 2010 Fourth Quarter

We audited a sample of The University of Texas at Dallas' (UTD) purchase, travel, and payroll transactions that processed through USAS during the period beginning Sept.1, 2008, through Aug. 31, 2009. In addition, the audit included a sample of locally held appropriated travel transactions for the same audit period.

We audited payroll transactions for compliance with the GAA, the Payroll Guide, and other pertinent statutes. We noted incorrect amounts of longevity pay and missing payroll deduction forms.

We audited purchase transactions for compliance with the GAA, Purchase Guide, and other pertinent statutes. We identified instances of missing documentation and freight not addressed on PO.

We audited travel transactions for compliance with the GAA, Textravel, and other pertinent statutes. We identified amounts not payable, incorrect amounts paid for meals/lodging, and missing proof of payment.

We also reviewed UTD's internal control structure. Our review was limited to obtaining an understanding of UTD's controls sufficient to plan our audit and did not include tests of control policies and procedures. We noted certain areas of risk involving the internal control structure and its operation. UTD had designated one employee with multiple security capabilities to process payments without oversight.

We selected a limited number of fixed assets acquired by expenditures during our audit period to test for accurate reporting in SPA and to verify existence of the assets. We were able to locate all assets and verify accurate tracking in SPA. During the audit period, UTD reported 89 assets as missing or stolen in SPA, with a net book value of $21,173.93.

We issued a prior post-payment audit of UTD's purchase, travel, and payroll transactions on March 21, 2006. Recurring findings from the previous audit are: missing documentation, freight not addressed on PO, gratuities not payable, meals reimbursed in excess of allowed amount, and control weakness over expenditure processing.

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