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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
Legislative Budget Board
Fiscal 2012 Fourth Quarter

Audit scope

A limited sample of the Legislative Budget Board’s (LBB’s) purchase, travel and payroll transactions that processed through the Uniform Statewide Accounting System (USAS) and Uniform Statewide Payroll/Personnel System (USPS) during the period beginning March 1, 2011, through Feb. 29, 2012, was audited to determine compliance with applicable state laws.

Payroll 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 sample of voluntary payroll deductions was audited.

  • No errors were identified.

Purchase

Purchase transactions were audited for compliance with the GAA, eXpendit, the State of Texas Procurement Manual and other pertinent statutes.

  • No errors were identified.

Prompt payment and payment scheduling

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

  • No errors were identified.

Travel

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

  • No errors were identified.

Internal control structure

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

The audit identified:

  • One employee could adjust payment instructions in the Texas Identification Number System (TINS), process and release payments through USAS and could process and release payrolls without electronic oversight.
  • The LBB did not have a signed Confidential Treatment of Information Acknowledgement (CTIA) form for one employee.

Fixed assets

The audit included a review of a limited number of fixed assets acquired by expenditures during our audit period to test for accurate reporting in the State Property Accounting (SPA) System and to verify existence, location, and proper reporting of the fixed assets.

  • The audit verified that 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 LBB’s payroll, purchase and travel transactions on June 27, 2008 was conducted.

During the current audit, there was one recurrent error:

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