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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
Texas Forest Service
Fiscal 2012 Third Quarter

Audit scope

A sample of the Texas Forest Service’s (Service) payroll, purchase and travel transactions that processed through the Uniform Statewide Accounting System (USAS) during the period beginning Dec. 1, 2010, through Nov. 30, 2011, was audited to determine compliance with applicable state laws. A limited review of plants and awards, grants, abatement payments and payment cards was also completed.

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:

  • Two employees paid incorrect longevity payment amounts due to incorrect service dates.
  • One employee with an incorrect amount for overtime pay.

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 audit identified:

  • Three purchase transactions were paid too early resulting in interest loss to the state.

Travel transactions

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

  • No issues were identified.

Grant transactions

The audit included a limited review of the Service’s transactions relating to grant payments. This review consisted of verifying that payments did not exceed authorized amounts. The review of these payments did not include an investigation of the Service’s procedures for awarding the grants or monitoring payments made to grantees; therefore, no opinion is being offered on those procedures.

  • No errors were identified.

Internal control structure

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

The review identified:

  • Two employees with the ability to adjust payment instructions in the Texas Identification Number System (TINS) and approve paper vouchers.
  • The Service did not obtain a timely signed Confidential Treatment of Information Acknowledgement (CTIA) form for four 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.

The audit identified:

  • All assets tested were in their intended location and properly recorded in SPA.
  • One asset was not tagged or in use, due to emergency response to forest fires throughout Texas.

Prior post-payment audit and current audit recurring errors

We concluded a prior post-payment audit of the Service’s payroll, purchase and travel transactions on April 30, 2008.

During the current audit, there were two recurring errors:

  • Incorrect longevity payments
  • Control weakness over expenditure processing
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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