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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
Texas AgriLife Research
Fiscal 2012 Fourth Quarter

Audit scope

A sample of Texas AgriLife Research’s (AgriLife’s) payroll and purchase 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.

A sample of locally held appropriated travel transactions was also audited.

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 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:

  • Incorrect amount.
  • Prompt payment issues.

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 (SPA) System and to verify existence of the assets. During the audit period, AgriLife reported 11 assets with a book value of $4,872.73 as missing or stolen.

  • 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 AgriLife’s payroll, purchase and travel transactions was concluded on Jan. 31, 2008.

  • During the current audit, there were no recurring errors.
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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