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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
Texas Office of Public Utility Counsel
Fiscal 2011 Third Quarter

Audit scope

We audited a sample of the Texas Office of Public Utility Counsel’s (Office) payroll and travel transactions that were processed through the Uniform Statewide Accounting System (USAS) and the Uniform Statewide Payroll/Personnel System (USPS) during the period beginning Dec.1, 2009 through Nov. 30, 2010.

We also reviewed a limited sample of purchase transactions.

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

Payroll transactions

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 identify any payment or documentation errors in the payroll transactions.

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 identify any payment or documentation errors in the purchase transactions.

Travel transactions

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

Two transactions where an incorrect amount was paid.

Internal control structure

We audited the Office’s internal control structure. Our review was limited to obtaining an understanding of the Office’s controls sufficient to plan our audit and did not include tests of control policies and procedures.

We noted certain areas of risk involving internal control structure and its segregation:

The Office had designated two employees with multiple security capabilities.

We ran a report to determine if any of the Office’s payment documents processed through USAS or USPS during the audit period because of the action of only one person:

All documents processed during the audit period were entered or changed and approved by the same person without oversight.

There were 229 USAS documents with a total of $257,354.99 and 18 USPS documents with a total of $1,268,927.99.

We reviewed 132 USAS documents and all USPS documents and determined that the payments were valid.

Fixed assets

The Office did not acquire any fixed assets during our audit period. Therefore, we selected a limited number of fixed assets from the State Property Accounting System (SPA) report to test for accurate reporting in SPA and to verify the existence of the assets.

We verified that the assets are in their intended location and are properly recorded in the SPA.

Prior post-payment audit and current audit recurring errors

We issued a prior post-payment audit of the Office’s payroll, purchase and travel transactions on June 29, 2007.

During the current audit, we identified one recurring finding from the previous audit:

Control weakness over expenditure processing.

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