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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
Department of Information Resources
Fiscal 2012 First Quarter

Audit scope

A procurement and HUB compliance audit of the Department of Information Resources (Department) transactions that were processed and reported during the period of Sept. 1, 2009, through Aug. 31, 2010, was completed.

Documentation was examined to determine if the Department accurately reported data on its fiscal 2010 Semi-Annual and Annual HUB reports. The supporting documents were also reviewed to ensure that certain types of expenditures such as judgments, investments, payments of interest, utilities, and rentals and leases as determined by the Texas Disparity Study, were properly excluded from these reports.

Findings

  • The Department did not exclude certain non-reportable expenditures from the fiscal 2010 Semi-Annual and Annual HUB reports.
  • While compiling HUB information, the Department may not capture some data because it is either processed using the previous fiscal year’s PO numbering scheme or falls out of the date range used for the current year’s reporting. Unless the Department’s HUB coordinator discovers this data and manually adds it to the correct reporting period, the data could remain excluded from both previous and current fiscal year HUB reports, potentially leading to inaccurate HUB reporting.
  • During this audit it was noted that, to support some payment amounts, the Department sometimes attached multiple POs to a single purchase voucher payable to the same vendor. In some instances, the POs referenced the same Information Communications Technology Cooperative (ICT) contract. By issuing separate POs, the Department overstated the number of HUB contract awards reported.
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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