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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
University of Houston System
Fiscal 2012 Second Quarter

Audit scope

A stratified random sample of the University of Houston System’s (System) payroll transactions that processed through the Uniform Statewide Accounting System (USAS) during the period beginning June 1, 2010, through May 31, 2011, was audited.

All of the purchase, travel and grant transactions in the population were audited, with the exception of one USAS purchase document relating to disaster recovery reimbursements, to determine compliance with applicable state laws. Due to the volume of internal transactions relating to the one USAS document, a limited review was conducted.

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:

  • Seven payroll transactions missing documentation.

Purchase transactions

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

  • No errors were identified.

Travel transactions

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

  • No errors were identified.

Grant transactions

A limited review of the System’s transactions relating to grant payments was conducted. This review consisted of verifying that payments did not exceed authorized amounts. The review did not include an investigation of the System’s procedures for awarding the grants or monitoring payments made to grantees; therefore, an opinion on those procedures is not being offered.

  • No errors were identified.

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 the existence of the assets.

  • All 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 Oct. 31, 2006.

During the current audit, there were no recurring errors identified.

Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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