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Glenn Hegar  ·  Texas Comptroller of Public Accounts

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

Audit scope

A sample of the Texas Board of Professional Engineers’ (Board’s) payroll, purchase and travel transactions that processed through the Uniform Statewide Accounting System (USAS) and Uniform Statewide Payroll/Personnel System (USPS) 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:

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.

The audit identified:

  • Purchase order (PO) created after invoice.

Travel transactions

  • 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 review identified:

  • One employee could process and release payroll in USPS and could adjust payment instructions in the Texas Identification Number System (TINS) and approve vouchers without electronic oversight.

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 (SPA) System 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 Board’s payroll, purchase and travel transactions was concluded on Aug. 8, 2008.

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

  • Missing payroll documentation/underpayment of longevity pay.
  • PO created after invoice.
  • Control weakness over expenditure processing.
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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