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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
Office of Injured Employee Counsel
Fiscal 2012 First Quarter

Audit scope

A stratified random sample of Office of Injured Employee Counsel’s (OIEC) 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 June 1, 2010, through May 31, 2011, was audited to determine compliance with applicable state laws.

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.

The audit identified two issues within the travel transactions:

  • One employee was reimbursed the incorrect amount.
  • Two employees’ meal expenses were improperly processed.

Payroll transactions and deductions

Payroll transactions were audited for compliance with the GAA, Texas Payroll/Personnel Resource and other pertinent statutes. A limited sample of voluntary payroll deductions was also reviewed.

  • No issues were identified.

Prompt payment law and scheduling rules

OIEC’s compliance with the prompt payment law and scheduling rules was audited.

The following was identified:

Interest was not paid on six direct-billed travel transactions.

Security

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with security in USAS, USPS, or on the voucher signature cards, who were no longer employed or whose security had been revoked.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

  • One employee retained security to expend funds after authority expired.

Fixed assets

The audit included a review of a limited number of fixed assets acquired by expenditures during our audit period to test for accurate reporting in the State Property Accounting system (SPA) and to verify existence of the 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 OIEC’s purchase, travel and payroll transactions was concluded on Nov. 30, 2007.

During the current audit, no recurring errors were identified.

Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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