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Fiscal Management Post-Payment Audit Report Summary
Texas State Law Library
Fiscal 2012 Third Quarter

Audit scope

A sample of the Texas State Law Library’s (Library) payroll, purchase and travel trans-actions that processed through the Uniform Statewide Accounting System (USAS) and the Uniform Statewide Payroll/Personnel System (USPS) during the period beginning Dec. 1, 2010, through Nov. 30, 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.

The audit identified:

A limited sample of voluntary contributions was also audited.

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:

Travel transactions

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

Internal control structure

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

The review identified:

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:

Direct deposit authorization forms

A review was conducted of the Library’s procedures to comply with the federal mandate to properly identify and handle payments involving the movement of funds internationally.

The audit identified:

Prior post-payment audit and current audit recurring errors

A prior post-payment audit of the Library’s payroll, purchase and travel transactions was concluded on Dec. 22, 2008.

During the current audit, there was one recurring error: