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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
Texas State Board of Plumbing Examiners
Fiscal 2011 Fourth Quarter

Audit scope

A sample was audited of the Texas State Board of Plumbing Examiners’ (Board’s) purchase, travel and payroll transactions that processed through the Uniform Statewide Accounting System (USAS) and the Uniform Statewide Payroll/Personnel System (USPS) during the period beginning March 1, 2010, through Feb. 28, 2011.

A limited sample of the payroll deductions and refund of revenue transactions was also audited.

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 these 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:

  • Missing historically underutilized businesses (HUB) documentation
  • Pricing obtained after the vendor had invoiced for goods
  • A duplicate payment

Travel transactions

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

  • Issues with lack of conservation of funds were identified.

Refunds of revenue

The audit included a limited review of the Board’s transactions relating to refunds of revenue. The review consisted of verifying the provided documentation reconciled with the payment amount in the sample.

  • No payment or documentation errors were identified in these transactions.

Internal control structure

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

The following was noted:

  • The Board did not timely obtain the signed Confidential Treatment of Information Acknowledgement (CTIA) form for one employee.

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 accurate tracking verified in SPA.

Prior post-payment audit and current audit recurring errors

A prior post payment audit of the Board’s purchase, travel and payroll transactions was issued on Nov. 20, 2007.

  • There were no recurring findings in the current audit.
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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