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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
Texas A&M University – Commerce
Fiscal 2012 Third Quarter

Audit scope

A sample of the Texas A&M University – Commerce’s (University) purchase and payroll and all of the 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 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 sample of voluntary deductions was also reviewed.

  • No errors were identified.

Purchase transactions

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

  • No errors were identified.

Payment scheduling

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

The audit identified:

  • The University paid 17 purchase transactions early.

Travel transactions

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

The audit identified:

  • One travel reimbursement for an employee’s travel expenses to attend the funeral of an alumnus.
  • One travel reimbursement for lodging and related hotel occupancy taxes that exceeded the maximum allowable rate.

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 review identified:

  • Four employees had the security to process and release payments through USAS and process and release payrolls without electronic oversight.
  • One of the four employees could also adjust payment instructions in the Texas Identification Number System (TINS) and approve paper vouchers.

Fixed assets

The audit included 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.

The audit identified:

  • All of the assets tested were in their intended location and properly recorded in SPA.
  • During the audit period, the University reported 25 assets with a total net book value of $1,975.66 as missing or stolen.

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 Jan. 30, 2008.

During the current audit, there were three recurring errors:

  • Excess travel expenses reimbursed
  • Control weakness over expenditure processing
  • Payment scheduling
Glenn Hegar
Texas Comptroller of Public Accounts
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