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Glenn Hegar  ·  Texas Comptroller of Public Accounts

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

Audit scope

A sample of The University of Texas at El Paso’s (UTEP) payroll and purchase transactions, and all travel and grant transactions, that processed through the Uniform Statewide Accounting System (USAS) were audited. A random sample of travel transactions paid from appropriated funds held locally (local fund) was also audited.

All transactions were selected during the period beginning June 1, 2010, through May 31, 2011, and 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 number of voluntary payroll deductions were reviewed.

  • No errors were identified.

Purchase transactions

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

The audit identified:

  • Payments in excess of purchase agreements
  • Missing purchase agreements

Travel transactions

USAS travel and local fund travel transactions were audited for compliance with the GAA, Textravel and other pertinent statutes.

The audit identified:

  • Missing statutory authority for travel
  • Reimbursements in excess of payments
  • Lack of conservation of state funds

Grant transactions

The audit included a limited review of UTEP’s transactions relating to grant payments. The review consisted of verifying that payments did not exceed authorized amounts. The review of the payments did not include an investigation of UTEP’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

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

The review identified:

  • Three employees who can adjust payment instructions in the Texas Identification Number System (TINS) and approve paper vouchers.
  • UTEP failed to obtain a signed Confidential Treatment of Information Acknowledgement (CTIA) form for two employees prior to granting them access to the systems.

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, UTEP reported 72 missing assets with a net book value of $3,650.31.

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 UTEP’s payroll, purchase and travel transactions was concluded on Jan. 18, 2008.

During the current audit, there were two recurrent errors:

  • Payments in excess of purchase agreement
  • Control weakness over expenditure processing
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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