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 were audited for compliance with the General Appropriations Act (GAA), Texas Payroll/Personnel Resource and other pertinent statutes.
A limited number of voluntary payroll deductions were reviewed.
Purchase transactions were audited for compliance with the GAA, eXpendit and other pertinent statutes.
The audit identified:
USAS travel and local fund travel transactions were audited for compliance with the GAA, Textravel and other pertinent statutes.
The audit identified:
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.
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:
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:
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: