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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
Texas Board of Nursing
Fiscal 2012 Fourth Quarter

Audit scope

A sample of the Texas Board of Nursing’s (Board’s) purchase, payroll and all travel and grant 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, were audited to determine compliance with applicable state laws.

Payroll transactions and payroll deductions

Payroll transactions were audited for compliance with the General Appropriations Act (GAA), Texas Payroll/Personnel Resource and other pertinent statutes.

The audit identified:

  • Personnel files for five employees were missing new hire authorization.
  • Two employees were missing documentation of prior state service verification.
  • Two employees were underpaid longevity pay.

A sample of voluntary deductions was also audited.

  • 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.

  • No errors were identified.

Internal control structure

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

The audit identified five employees with multiple security capabilities:

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

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.

  • 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 Board’s payroll, purchase and travel transactions was concluded on Nov. 21, 2008.

During the current audit, the following recurring errors were identified:

  • Missing documentation of prior state service verifications.
  • Incorrect payments of longevity pay.
  • Control weakness over expenditure processing.
Glenn Hegar
Texas Comptroller of Public Accounts
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