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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
Lamar University – Beaumont
Fiscal 2011 First and Second Quarter

We audited a sample of Lamar University’s (University) payroll, purchase, and travel transactions that processed through USAS during the period beginning June 1, 2009 through May 31, 2010. We also conducted a limited review of payroll deductions, grants and library book transactions.

We reviewed payroll transactions for compliance with the GAA, the Payroll Guide, and other pertinent statutes. Our audit of the University’s payroll transactions did not identified any findings.

We reviewed purchase transactions for compliance with eXpendit, the GAA, and other pertinent statutes. We identified nine purchase transactions that were missing documentation of the purchase agreement. During the audit, we reviewed the purchase transactions for compliance with the prompt payment law and scheduling rules. The University paid $2,060.27 in prompt payment interest during the audit period. No additional prompt payment or scheduling issues were identified.

In our review of library book purchases, we identified three transactions that were missing documentation of the purchase agreement. On another transaction, the University paid the vendor according to the terms on the invoice, but did not apply the discount in its payment to the vendor.

We reviewed travel transactions for compliance with Textravel, the GAA, and other pertinent statutes. During the audit, we identified two travel vouchers where student travel was reimbursed without statutory authority, one instance of excessive hotel tax reimbursement, one excessive reimbursement for meal expenses and one travel reimbursement for mileage, where the University reimbursed an employee for an incorrect number of miles.

We conducted a limited review of the University’s grant payments. This review consisted of verifying that the payments did not exceed the authorized amounts. We did not identify any errors in the payments reviewed. The review of these payments did not include a review of the University’s procedures for awarding these payments or monitoring payments to the grantees; 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, Texas Identification Numbers system (TINS), or on the voucher signature cards who were no longer employed or whose security had been revoked. Upon termination or revocation, the University must observe certain deadlines so that security is revoked in a timely manner. We provided guidance to the University regarding specifically establishing the effective dates of revocations when removing employees from the signature cards and/ or USAS security.

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 52 missing or stolen assets reported to SPA with a total net book value of $14,345.52. We reviewed the police reports for all the stolen and missing assets.

We concluded a prior post-payment audit of the University’s payroll, purchase, travel, and grant transactions, on February 27, 2006. During this most recent audit, we identified two recurring errors: lodging not payable and missing documentation.

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