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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
Texas Animal Health Commission
Fiscal 2011 First and Second Quarter

We audited a sample of the Texas Animal Health Commission’s (Commission) payroll, purchase, and travel transactions that processed through USAS and USPS during the period beginning Sept. 1, 2009 through Aug. 31, 2010. We also conducted a limited review of payroll deductions and special fee transactions.

We audited payroll transactions for compliance with the GAA, the Payroll Guide, and other pertinent statutes. Our audit of the Commission’s payroll transactions identified one instance of incorrect payroll documentation and two instances of incorrect payment of longevity.

We audited purchase transactions for compliance with the GAA, eXpendit, the Procurement Manuel and other pertinent statutes. In our review of the purchase transactions, we identified two instances of freight not properly documented on the PO and one PO created after invoice was received.

We audited the Commission’s compliance with the prompt payment laws and scheduling rules. The Commission paid $53.55 in prompt payment interest during the audit period. Ten violations of the prompt payment law and two scheduling issues were identified and projected.

We audited travel transactions for compliance with the GAA, Textravel, the Travel Regulation Act and other pertinent statutes. On nine transactions, the Commission reimbursed an employee for mileage that was not payable.

We reviewed special fee purchase transactions for compliance with eXpendit, the GAA, and other pertinent statutes. We identified two transactions that were not supported by a contract with the vendors.

We reviewed the Commission’s voucher signature cards and electronic approval security effective during our audit period. The security review entailed identifying any employees with security in USAS, USPS, TINS, or on the voucher signature cards who were no longer employed or whose security had been revoked. Upon termination or revocation, the Commission must observe certain deadlines so that security is revoked in a timely manner. A Commission employee retained USAS/USPS security three days after termination. Another Commission employee remained on the signature cards 125 days after termination.

We reviewed the Commission’s internal control structure. Our review was limited to obtaining an understanding of the Commission’s controls sufficient to plan our audit and did not include tests of control policies and procedures. We noted four employees that had the ability to pick up warrants from the Comptroller’s office and approve vouchers. Three of the four employees also had the ability to adjust TINS instructions.

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 Commission had one stolen asset reported to SPA with a total net book value of $758.32. The Commission provided the police report for the stolen asset.

We concluded a prior post-payment audit of the Commission’s payroll, purchase, travel, and grant transactions on September 15, 2006. During this audit, we identified four recurring errors: incorrect longevity pay, PO created after invoice, incorrect mileage, and control weakness over expenditure processing errors during the current audit.

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