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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
Texas Optometry Board
Fiscal 2011 Fourth Quarter

Audit scope

All of the Texas Optometry Board’s (Board’s) payroll, purchase and travel transactions were audited that processed through the Uniform Statewide Accounting System (USAS) and the Uniform Statewide Payroll/Personnel System (USPS) during the period beginning March 1, 2009, through Feb. 28, 2010.

Each transaction was 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 payment or documentation 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.

The following errors were identified:

  • One transaction where the purchase order was created after the Board received the invoice from the vendor
  • One payment in excess of the contracted amount

Travel transactions

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

  • There was one transaction in which a Board member was reimbursed twice for the same travel expenses.
  • No errors were identified for non-overnight travel expenditures.

Internal control structure

The Board’s internal control structure was reviewed. The review was limited to obtaining an understanding of the Board’s controls sufficient to plan the audit and did not include tests of control policies and procedures. One area of risk involving the internal control structure and its operation was noted:

  • The Board designated three employees with multiple security capabilities.

Fixed assets

A complete review of fixed assets acquired by expenditures was conducted during the audit period to test for accurate reporting in the State Property Accounting System (SPA) and to verify the existence of the assets.

  • All assets were located and accurate tracking in SPA verified. There were no disposed assets for the audit period.

Prior post-payment audit and current audit recurring errors

A prior post-payment audit of the Board’s payroll, purchase and travel transactions was issued on Feb. 29, 2008.

The current audit identified one recurring error:

  • Control weakness over expenditure processing
Glenn Hegar
Texas Comptroller of Public Accounts
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