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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
Texas State Board of Podiatric Medical Examiners
Fiscal 2012 Second Quarter

Audit scope

The Texas State Board of Podiatric Medical Examiners’ (Board) 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 Sept. 1, 2010, through Aug. 31, 2011, were audited to determine compliance with applicable state laws.

Payroll and deductions

Payroll transactions were audited for compliance with the General Appropriations Act (GAA), Texas Payroll/Personnel Resource and other pertinent statutes.

  • No errors were identified.

Purchase

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

  • No errors were identified.

Prompt payment and payment scheduling

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

One issue was identified:

  • Interest was not paid on eight purchase transactions.

Travel

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

One issue was identified:

  • Two non-overnight meal reimbursements were processed as a travel transaction instead of a payroll transaction.

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.

  • One employee who could process and release payments through USAS and USPS could also adjust payment instructions in the Texas Identification Number System (TINS), pick up warrants from the Comptroller’s office and approve paper vouchers — all without oversight.

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.

  • All of the tested assets 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 June 26, 2008.

There were two recurring errors from the previous audit in the current audit:

  • Incorrect processing of non-overnight meals
  • Control weakness over expenditure processing
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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