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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
Texas Legislative Council
Fiscal 2012 Second Quarter

Audit scope

A sample of the Texas Legislative Council’s (Council) payroll, purchase and travel 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, was audited to determine compliance with applicable state laws.

Payroll transactions

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

  • No issues were identified.

A limited sample of the voluntary deduction was reviewed.

  • No issues were identified.

Purchase transactions

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

  • No issues were identified.

Travel transactions

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

One issue was identified:

  • One incorrect amount paid.

Internal control structure

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

The following issues were identified:

  • Two employees can process and release payments in USAS.
  • The same two employees can pick up warrants from the Comptroller’s office and approve paper vouchers.

CTIA form compliance

As a routine part of the security review, the Council’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 Council did not obtain a signed CTIA form prior to granting one employee access to the Comptroller’s state government accounting 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 Council had two stolen assets and one damaged asset reported to SPA with a total net book value of $514.83.

  • All assets tested were in their intended location and properly recorded in SPA.
  • Police reports and documentation for stolen and damaged assets were provided and reviewed.

Prior post-payment audit and current audit recurring errors

A prior post-payment audit of the Council’s payroll, purchase and travel transactions was concluded on March 25, 2008.

  • The current audit did not include recurring errors from the prior audit.
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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