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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
Texas Tech University System Administration
Fiscal 2012 Second Quarter

Audit scope

A stratified random sample of the Texas Tech University System Administration’s (System) payroll transactions that processed through the Uniform Statewide Accounting System (USAS) for the period beginning Sept. 1, 2010, through Aug. 31, 2011, was audited. An audit of all the purchase transactions was also conducted. Each transaction was 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 the following issue:

  • Five employees were paid incorrect longevity payment amounts due to incorrect service dates.

A limited sample of voluntary contributions was also audited:

  • No issues were identified.

Purchase transactions

Purchase transactions were audited for compliance with the GAA, eXpendit and other pertinent statutes. The System only processed eight purchase transactions through USAS during the audit period due to budget cuts and issues identified during prior expenditure audit.

  • No errors were identified.

Security

The audit included a security review that entailed identifying any of the System’s employees with security in USAS, USPS or on the voucher signature cards who were no longer employed or whose security had been revoked. Upon termination or revocation, certain deadlines must be observed so that security can be revoked in a timely manner.

The security review identified:

  • Two employees who remained on the signature cards more than five days after termination.

CTIA form compliance

As a routine part of the security review, the System’s compliance with Confidential Treatment of Information Acknowledgement (CTIA) requirements was reviewed.

  • The System did not timely obtain a signed CTIA form for one employee.

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 of the assets.

  • 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 concluded on Aug. 28, 2008.

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

  • Incorrect service date causing incorrect longevity payments
  • Employee remained on signature cards more than five days after termination
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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