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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
Texas A&M International University
Fiscal 2012 Second Quarter

Audit scope

A sample of the Texas A&M International University’s (University) purchase, payroll and travel transactions that processed through the Uniform Statewide Accounting System (USAS) during the period beginning Sept. 1, 2010, through Aug. 31, 2011, was audited to determine compliance with applicable state laws.

Payroll transactions and payroll 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.

A limited sample of voluntary contributions was also reviewed.

  • No errors were identified.

Purchase transactions

Purchase transactions were audited for compliance with the GAA, eXpendit and other pertinent statutes.

Two issues were identified:

  • Four payments had purchase documentation created after goods were received or services completed.
  • Sales tax was improperly paid on two transactions.

Payment scheduling

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

One issue was identified:

  • Eight purchase transactions were paid early.

Travel transactions

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

  • No errors were identified.

Internal control structure

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

The following issues were identified:

  • Three employees could pick up warrants from the Comptroller’s office and approve paper vouchers.
  • One of these three employees also had the security to process and release payments through USAS and process and release payrolls without electronic oversight.
  • Another of the three employees could also adjust payment instructions in the Texas Identification Number System (TINS) and approve paper vouchers.

CTIA form compliance

As a routine part of the security review, the University’s compliance with the requirement that all agency users of the Comptroller’s state governmental accounting systems complete a Confidential Treatment of Information Acknowledgement (CTIA) form was reviewed.

  • The University did not obtain a signed CTIA form prior to granting three employees access to the state systems.

Fixed assets

The audit included 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 of the assets. During the audit period, the University reported ten assets with a book value of $10,862.63 as missing.

  • 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 University’s payroll, purchase and travel transactions was concluded on Dec. 7, 2007.

There was one recurring error noted during the current audit:

  • Control weakness over expenditure processing
Glenn Hegar
Texas Comptroller of Public Accounts
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