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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
Texas A&M University – Central Texas
Fiscal 2011 Fourth Quarter

Audit scope

A sample was audited of Texas A&M University – Central Texas’ (the University’s) payroll, purchase and travel transactions that processed through the Uniform Statewide Accounting System ( USAS) during the period beginning March 1, 2010, through Feb. 28, 2011.

A limited review of payroll deductions and grant transactions was also conducted.

The sample transactions were audited to determine compliance with applicable state laws.

Payroll transactions

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

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

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.

Travel transactions

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

The audit of the travel transactions identified the following:

  • One direct-bill document indicated the University paid for two students and two community members’ meals and/or lodging that were not payable. On the same direct-bill hotel charge, the remaining employees’ hotel rooms and local taxes were charged at a higher rate than allowed for the locality.
  • On another document, the University reimbursed an employee for gratuities on a meal receipt.
  • The University was unable to provide one travel voucher for audit.

Grant payments

A limited review of the University’s grant payments was conducted. The review consisted of verifying that payments did not exceed authorized amounts. 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, no opinion is being offered on those procedures.

  • No errors were identified in the payments audited.

Internal control structure

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

  • The University designated two employees with security to perform multiple tasks without oversight.

Fixed assets

Ten 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 10 of the assets were located and accurate recording of the assets in SPA verified.
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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