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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
University of North Texas System Administration
Fiscal 2012 First Quarter

Audit scope

A stratified random sample of the University of North Texas System Administration (System) payroll transactions that processed through the Uniform Statewide Accounting System (USAS) during the period beginning June 1, 2010, through May 31, 2011, was audited. A complete review of payroll deductions and purchase transactions was also conducted.

Each transaction in the sample was reviewed 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.

The review of the payroll transactions identified the following issues:

  • Three employees were paid incorrect longevity payment amounts.
  • Two hourly employees were paid incorrect amounts.

A limited sample of voluntary contributions was also reviewed.

  • No issues were identified.

Purchase transactions

Purchase transactions were audited for compliance with the GAA, eXpendit and other pertinent statutes. The System went through a transition period due to the retirement of key staff and only processed two purchase transactions through USAS during the audit period.

  • No errors were identified.

Fixed assets acquired by expenditures

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 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 the System’s payroll, purchase and travel transactions was conducted on Jan. 9, 2007.

During the current audit, one recurring error was identified:

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