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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
Texas Department of Agriculture
Fiscal 2012 Third Quarter

Audit scope

All of the Texas Department of Agriculture’s (Department) payroll transactions and a sample of purchase, travel and grant 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, were 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 limited sample of voluntary contributions was also audited.

  • No errors were identified.

Purchase transactions

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

The audit identified:

  • One payment resulted in a lack of conservation of state funds.

Travel transactions

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

The audit identified:

  • Four payments resulted in a lack of conservation of state funds.

Grant transactions

The audit included a limited review of the Department’s transactions relating to grant payments. The review of these payments did not include an investigation of the procedures for awarding these grants; therefore, no opinion is being offered on the procedures.

  • No errors were identified.

Refund transactions

The audit included a limited review of the Department’s transactions relating to refund payments. The review consisted of verifying the provided documentation reconciled with the payment amount in the sample.

  • No errors were identified.

Internal control structure

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

The review identified:

  • The Department did not have the Confidential Treatment of Information Acknowledgement (CTIA) form signed in a timely manner for three of its employees.

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. During the audit period, the Department reported five capital assets as missing or stolen with a net book value of $1,711.93.

  • The fixed asset audit did not result in any errors.

Late payment interest

During the current audit period, the Department paid $3,475.32 in late payment interest.

Prior post-payment audit and current audit recurring errors

A prior post-payment audit of the Department’s payroll, purchase and travel transactions was concluded on Sept. 17, 2008.

  • No findings from the prior audit were identified in the current audit.
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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