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Glenn Hegar  ·  Texas Comptroller of Public Accounts

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

Audit scope

A sample was audited of Texas A&M University at San Antonio’s (the University’s) payroll and purchase transactions processed through the Uniform Statewide Accounting System (USAS), and a sample of travel transactions paid from appropriated funds held locally, during the period beginning March 1, 2010, through Feb. 28, 2011.

Sample transactions were audited for 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.

The audit of the payroll transactions identified the following:

  • One transaction where the prior state service documentation was missing
  • 15 transactions that were missing the documentation needed to determine if the payments were correct

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 purchase transactions.

Prompt payment law and scheduling rule

The University’s compliance with the prompt payment law and scheduling rule was audited. The following was noted:

  • $62.12 in prompt payment interest paid by the University during the audit period
  • Two purchase transactions paid early resulting in interest loss to the State Treasury

Travel transactions

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

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

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.

Certain areas of risk involving the internal control structure and its operation were noted:

  • The University had one employee who could both process and release payments and payrolls through USAS.

Security

A security review was conducted to identify any University employees with security in USAS or on the voucher signature cards who were no longer employed or whose security had been revoked. Upon termination or revocation, certain deadlines must be observed so that security can be revoked in a timely manner.

The following was identified:

  • The University failed to ensure that the Comptroller’s office received timely notification of the termination or revocation of one employee who had security access to USAS. The same employee was not removed from the signature cards in a timely manner.

Direct deposit authorization forms

A review was conducted for the University’s use of the correct authorization forms for both employee and vendor direct deposit setups. The following was noted:

  • The University was using an outdated version of the form during the audit period.
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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