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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
University of Texas Health Science Center – Tyler
Fiscal 2011 Fourth Quarter

Audit scope

A sample was audited of the University of Texas Health Science Center – Tyler’s (University’s) payroll and a limited review of purchase transactions that processed through the Uniform Statewide Accounting System (USAS) during the period beginning Dec. 1, 2009, through Nov. 30, 2010.

A limited review of payroll deductions 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 following was noted:

  • The audit of the payroll transactions identified an incorrect payment of longevity pay.

The review of payroll deductions did not identify any errors.

Purchase transactions

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

The following error was identified:

  • The freight amount of one purchase order was not addressed on the purchase order.

CTIA forms compliance

As a routine part of the security review, the University’s compliance with the requirement that all agency users of the Comptroller’s state government accounting systems complete a Confidential Tax Information Agreement (CTIA) form was reviewed.

The following was noted:

  • The University did not obtain a timely signed CTIA form for two employees.

Fixed assets

Ten fixed assets acquired by expenditures were selected during our audit period to test for accurate reporting in the State Property Accounting System (SPA) and to verify the existence of the assets. The following was noted:

  • All 10 assets were located and accurate recording of assets in SPA verified.
  • 55 missing assets with a total net book value of $7,127.80 were reported to SPA during the audit period.

Prior post-payment audit and current audit recurring errors

A prior post-payment audit of the University’s payroll, purchase and travel transactions was issued on February 12, 2007.

  • The current audit shows the University has made improvements. There were no recurring findings.
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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