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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
The University of Texas System Administration
Fiscal 2012 Third Quarter

Audit scope

A sample of The University of Texas System Administration’s (System) payroll, purchase and travel transactions that processed through the Uniform Statewide Accounting System (USAS) during the period beginning June 1, 2010, through May 31, 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:

  • One employee who received an incorrect amount of longevity pay.
  • Two personnel files missing prior state service documentation.

A limited sample of voluntary contributions was also 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.

Prompt pay and payment scheduling

The System’s compliance with the prompt payment law and scheduling rules was audited.

The audit identified:

  • The System paid 19 travel and two purchase transactions early.

Travel transactions

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

The audit identified:

  • The System was missing statutory authority for reimbursement to an employee of travel expenses relating to attendance of a football game.
  • One travel voucher processed without the prospective employee’s signature.

Security

The audit included a security review that entailed identifying any of the System’s employees with security in USAS or on the voucher signature cards who were no longer employed or whose security had been revoked.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:

  • One employee that remained on the signature cards more than five days after termination.

Fixed assets

The audit included a limited number of fixed assets acquired by expenditures during our audit period to test for accurate reporting in the State Property Accounting system (SPA) and to verify the existence of the assets. During the audit period, the System reported three missing assets and one stolen asset with a book value of $802.35. A police report is on file for the stolen asset.

The audit identified:

  • All of the 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 System’s payroll, purchase and travel transactions was concluded on Aug. 28, 2007.

During the current audit, there was one recurring error:

  • Prompt payment and scheduling
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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