FMX Home
Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
Texas Board of Professional Land Surveying
Fiscal 2012 First Quarter

Audit scope

All of the Texas Board of Professional Land Surveying’s (Board) payroll and purchase transactions and a limited sample of travel transactions that processed through the Uniform Statewide Accounting System (USAS) and the Uniform Statewide Payroll/Personnel System (USPS) during the period beginning June 1, 2010, through May 31, 2011, were audited to determine compliance with applicable state laws.

Payroll transactions and deductions

Payroll transactions were audited for compliance with the GAA, Texas Payroll/Personnel Resource and other pertinent statutes.

  • No errors were indentified.

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.

Travel transactions

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

  • No errors were identified.

Security

The audit included a security review that entailed identifying any of the Board’s employees with security in USAS, USPS, or on the voucher signature cards, who were no longer employed or whose security had been revoked.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 issues were identified:

  • One employee remained on the signature cards 246 days after termination.
  • Another employee retained security to expend funds after termination.

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.

The following issues were identified:

  • Two employees could process and release payments through USAS without oversight.
  • The same two employees could also adjust payment instructions in the Texas Identification Number System (TINS), pick up warrants from the Comptroller’s office and approve vouchers without oversight.
  • These same two employees could also process and release payments between the Board’s internal system and USAS without oversight.

Also as a routine part of the security review, the Board’s compliance with the requirement that all agency users of the Comptroller's state government accounting systems complete a Confidential Treatment of Information Acknowledgement (CTIA) form was reviewed.

  • The Board did not obtain a signed CTIA form from three employees prior to granting access to the state government accounting systems.

Fixed assets

The audit included a review of a limited number of fixed assets acquired by expenditures during the audit period to test for accurate reporting in the State Property Accounting system (SPA) and to verify existence, location and proper reporting of the fixed assets.

  • The audit verified that all of the assets tested were in their intended location and properly recorded in SPA.

Prior post-payment audit and current audit recurring errors

A prior post-payment audit of the Board’s payroll, purchase and travel transactions was conducted on Feb. 21, 2008.

During the current audit, there were two recurring errors:

  • Control weakness over expenditure processing
  • Employee retained ability to approve paper vouchers and security to expend funds after termination
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
Comptroller.Texas.Gov | FMX
FMX Sitemap | Contact FM
Accessibility Policy | Privacy and Security Policy