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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
Texas Facilities Commission
Fiscal 2011 Third Quarter

Audit scope

We audited a sample of the Texas Facilities Commission’s (Commission) payroll, purchase, travel and payment card transactions that were processed through the Uniform Statewide Accounting System (USAS) and the Uniform Statewide Payroll/Personnel System (USPS) during the period beginning Sept. 1, 2009, through Aug. 31, 2010.

We also conducted limited audits for this audit period of:

  • Payroll deductions,
  • Refunds of revenue, and
  • Construction transactions.

We audited each transaction to determine compliance with applicable state laws.

Payroll transactions and deductions

We audited 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 did not note any payment or documentation findings in this group.
  • We did not note any findings in our audit of a limited sample of payroll deductions.

Purchase transactions

We audited purchase transactions for compliance with the GAA, eXpendit, the State of Texas Procurement Manual and other pertinent statutes.

We did not note any findings, with the exception of the scheduling finding discussed below.

Prompt payment law and scheduling rule

We audited the Commission’s compliance with the prompt payment law and scheduling rule. In our sample, we identified:

One payment where interest was lost to the state because the Commission paid the vendor too early.

During the audit period, the Commission paid $2,206.08 in prompt payment interest.

Travel transactions

We audited travel transactions for compliance with the GAA, Textravel and other pertinent statutes.

We noted:

  • One travel reimbursement that did not include a complete hotel receipt,
  • One valet parking reimbursement claimed, and
  • One reimbursement of out-of-state meals that exceeded the allowable amount.

Payment Card Transactions

We audited payment card transactions for compliance with the GAA, eXpendit, the Procurement Manual, and other pertinent statutes.

We noted:

  • 15 instances of missing purchasing documentation.
  • One payment of freight that was not included in the purchase documentation.
  • Many instances of improper purchases of medicines, food and clothing made by the Commission’s State Cemetery Division on the payment card.

Transactions relating to construction payments

Our audit included a limited review of the Commission’s transactions relating to construction payments. The review consisted of verifying that the documentation provided reconciled with the payment amount in our sample.

We did not identify any payment or documentation errors in these transactions.

Transactions relating to refunds of revenues

Our audit included a limited review of the Commission’s transactions relating to refunds of revenue. The review consisted of verifying that the documentation provided reconciled with the payment amount in our sample.

We did not identify any payment or documentation errors in these transactions.

Internal control structure

We audited 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 one area of risk involving the internal control structure and its operation:

The Commission allowed one person to access its systems before completing the Confidential Treatment of Information Acknowledgement (CTIA) form.

Fixed assets acquired by expenditures

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 all assets and verify accurate tracking in SPA.

Capital assets

During the audit period the Commission reported two capital assets as stolen with a net book value of $181.96.

Prior post-payment audit and current audit recurring errors

We issued a prior post-payment audit of the Commission’s purchase, travel and payroll transactions on April 8, 2008.

One finding from the previous audit was also identified in the current audit:

Missing documentation

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