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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
State Office of Administrative Hearings
Fiscal 2011 Fourth Quarter

Audit scope

A sample was audited of the State Office of Administrative Hearings’ (SOAH’s) payroll and purchase transactions that 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.

A limited review of payroll deductions, non-overnight travel, freight/delivery and contracted services transactions for the same audit period was also conducted.

Each transaction was audited to determine compliance with applicable state laws.

Payroll transactions and deductions

Payroll transactions were audited for compliance with the General Appropriations Act (GAA), the Texas Payroll/Personnel Resource and other pertinent statutes.

  • The audit of payroll transactions did not identify any issues.

A limited sample of payroll deductions was reviewed.

  • The review of payroll deductions did not identify any issues.

Purchase transactions

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

  • No errors were identified in the audit of the purchase transactions.

Prompt payment law and scheduling rule

SOAH’s compliance with the prompt payment law and scheduling rule was audited.

The audit identified the following:

  • Seven purchase transactions that were paid late without paying interest to the vendors
  • Two purchase transactions where interest was underpaid

Travel transactions

Travel transactions were audited for compliance with the GAA, Textravel and other pertinent statutes.

  • No errors were identified in the audit of the travel transactions.

Internal control structure

SOAH’s internal control structure was reviewed. The review was limited to obtaining an understanding of SOAH’s controls sufficient to plan the audit and did not include tests of control policies and procedures.

An area of risk involving the internal control structure and its operation was noted:

  • One employee can both adjust payment instructions in the Texas Identification Number system (TINS) and approve vouchers.

Fixed assets

A limited number of fixed assets acquired by expenditures were selected during the audit period to test for accurate reporting in the State Property Accounting System (SPA) and to verify existence of the assets.

  • All assets were located and the recording of assets in SPA verified.

Prior post-payment audit and current audit recurring errors

A prior post-payment audit of SOAH’s payroll, purchase and travel transactions was issued on Dec. 28, 2006.

The current audit identified the following recurring error:

  • Control weakness over expenditure processing
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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