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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
The University of North Texas Science Center
Fiscal 2012 Third Quarter

Audit scope

A sample of the University of North Texas Health Science Center’s (Center) 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.

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:

  • Incorrect state effective service date/incorrect longevity payment amount

A limited sample of voluntary contributions was reviewed.

  • No errors were identified.

Purchase transactions

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

  • No errors were identified.

Travel transactions

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

The audit identified:

  • Excessive reimbursement for lodging and related taxes
  • Lack of conservation of state funds
  • Incorrect processing of non-overnight meals
  • Expense not payable
  • Missing statutory authority for payment

Internal control structure

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

The review identified:

  • Three employees who could pick up warrants from the Comptroller’s office and approve paper vouchers.
  • One of the three employees also had the security to process and release payments through USAS and process and release payrolls without electronic oversight.
  • Another of the three employees could also adjust payment instructions in the Texas Identification Number System (TINS) and approve paper vouchers.

Security

The audit included a security review that entailed identifying any of the Center’s employees with security in USAS, TINS or on the voucher signature cards that were no longer employed or whose security had been revoked. Upon termination or revocation, certain deadlines must be observed so that security can be revoked in a timely manner.

The review identified:

  • Two employees retained the ability to approve paper vouchers and the security to expend funds after termination.

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.

  • 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 Center’s payroll, purchase and travel transactions was concluded on Jan. 15, 2008.

During the current audit, there were four recurring errors:

  • Incorrect longevity payment amount
  • Excessive reimbursement
  • Lack of conservation of state funds
  • Control weakness over expenditure processing
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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