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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
Health Professions Council
Fiscal 2011 First and Second Quarter

We audited a sample of Health Professions Council’s (Council) purchase, travel, and payroll transactions that processed through the Uniform Statewide Accounting System (USAS) and the Uniform Statewide Payroll/Personnel System (USPS) during the period beginning March 1, 2009, through Feb. 28, 2010. We reviewed a limited sample of the purchase transactions and all payroll and travel transactions to determine compliance with applicable state laws.

We reviewed payroll transactions for compliance with the General Appropriations Act (GAA), the State of Texas Payroll Policies and Procedures Guide (Payroll Guide), and other pertinent statutes. We noted instances of missing documentation and underpayment of longevity pay.

We reviewed purchase transactions for compliance with the GAA, eXpendit, State of Texas Procurement Manual (Procurement Manuel), and other pertinent statutes. We identified eight instances of purchase order created after the invoice, one instance of missing documentation, three instances of incorrect amounts paid, and five instances of amounts not payable.

We reviewed the Council’s compliance with the prompt payment law and scheduling rules. We found instances where the Council did not properly pay prompt payment interest and where payments were not properly scheduled. During the audit period, the Council paid $27.56 in late payment interest to vendors.

We reviewed travel transactions for compliance with the GAA, Textravel, and other pertinent statutes and did not find any issues.

We also reviewed the Council’s internal control structure. Our review was limited to obtaining an understanding of the Council’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 Council had designated two employees with security to perform multiple tasks through USAS and USPS without another person’s oversight. In addition, the Council did not obtain the signed confidential treatment of information acknowledgement forms (CTIA) timely for one employee.

We selected a limited number of fixed assets acquired by expenditures during our audit period to test for accurate reporting in the State Property Accounting System (SPA) and to verify existence of the assets. We were able to locate the assets and verify accurate tracking in SPA. During the audit period, the Council reported no assets as missing in SPA.

We concluded a prior post-payment audit of the Council’s purchase, travel, and payroll transactions on April 2, 2007. Recurring findings from the previous audit included: incorrect payment of longevity pay, missing purchase documentation, purchase order created after invoice, payments made past the prompt payment deadline, and control weakness over expenditure processing.

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