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Glenn Hegar  ·  Texas Comptroller of Public Accounts

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

We audited a sample of The University of Texas Southwestern Medical Center at Dallas' (University) payroll and purchase transactions that processed through USAS during the period beginning Dec. 1, 2008, through Nov. 30, 2009. We also conducted a limited review of payroll deductions and refund transactions.

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 five employees that were awarded extra state service credit resulting in overpayments of longevity pay. Because of this error, the University received excess reimbursements of appropriated funds from the Treasury. We did not identify any errors in the limited review of payroll deductions.

We audited purchase transactions for compliance with the GAA, Purchase Guide, and other pertinent statutes. During the audit, we identified five purchase agreements that were created after the invoice date.

We audited the University's voucher signature cards and electronic approval security effective during our audit period. The security review entailed identifying any of the University's 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with security in USAS, TINS, or on the voucher signature cards who were no longer employed or whose security had been revoked.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 in a timely manner. We identified one employee who retained USAS security after the employee's revocation.

We also reviewed the University's internal control structure. Our review was limited to obtaining an understanding of the University'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. The University had designated one employee with security to adjust payment instructions in TINs and approve vouchers 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 verified the recording of the assets in SPA. During the audit period, the University reported 50 assets missing or stolen with a net book value of $29,515.63.

We concluded a prior post-payment audit of the University's payroll, purchase, and grant transactions on March 29, 2006. The audit identified three recurring errors: incorrect longevity payment amounts, PO created after invoice, and control weakness over expenditure processing.

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