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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
State Energy Conservation Office
Fiscal 2012 Second Quarter

Audit scope

All of the State Energy Conservation Office’s (Office) payroll transactions and a sample of purchase, travel and grant 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 General Appropriations Act (GAA), Texas Payroll/Personnel Resource and other pertinent statutes.

The audit identified:

  • One overpayment of longevity pay and four missing or incomplete prior state service verification forms.

A limited sample of voluntary deductions was audited.

The audit identified:

  • Five missing payroll deduction forms.

Purchase transactions

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

One issue was identified:

  • Two payments did not include prompt payment interest.

Travel transactions

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

  • No issues were identified.

Grant transactions

The audit included a limited review of the Office’s transactions relating to grant payments. This review consisted of verifying that the provided documentation reconciled with the payment amount in our sample.

  • No issues were identified.

Internal control structure

The Office’s internal control structure was reviewed. The review was limited to obtaining an understanding of the Office’s controls sufficient to plan the audit and did not include tests of control policies and procedures.

One issue was identified:

  • The Office did not have the Confidential Treatment of Information Acknowledgement (CTIA) form for its employees.

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.

One issue was identified:

  • Five assets were missing the SPA property tag.

Prior post-payment audit and current audit recurring errors

A prior post-payment audit of the Office’s payroll, purchase and travel transactions concluded on Oct. 23, 2007.

The following recurring errors were identified during the current audit:

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