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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
The University of Texas at Arlington
Fiscal 2012 Third Quarter

Audit scope

A sample of The University of Texas at Arlington’s (University) payroll, purchase and 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

Payroll transactions were audited for compliance with the General Appropriations Act (GAA), Texas Payroll/Personnel Resource and other pertinent statutes.

The audit identified:

  • Incorrect longevity pay
  • Incorrect payment amount

Purchase transactions

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

The audit identified:

  • Missing statutory authority for purchase
  • Missing contract
  • Incorrect payment of sales taxes
  • Payment scheduling errors

Travel transactions

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

  • Incorrect reimbursement amount

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:

  • Two employees who could process and release payments in the University’s internal accounting system without electronic oversight and also process payments within USAS.

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 existence of the assets. During the audit period, the University had 43 missing or stolen assets reported to SPA with a total net book value of $6,519.31.

The audit identified:

  • 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 University’s payroll, purchase and travel transactions was concluded on May 20, 2008.

During the current audit, there were four recurring errors:

  • Incorrect longevity pay
  • Incorrect payroll payment amount
  • Payment scheduling errors
  • Control weakness over expenditure processing
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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