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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
Texas Engineering Extension Service
Fiscal 2012 Fourth Quarter

Audit scope

A sample of the Texas Engineering Extension Service’s (TEEX’s) payroll, purchase and travel transactions that processed through the Uniform Statewide Accounting System (USAS) during the period beginning March. 1, 2011, through Feb. 29, 2012, 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:

  • Incorrect longevity payment amount.

A limited sample of voluntary deductions was audited.

  • No payroll deduction 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:

  • Missing authorization from agency head.
  • Expense not payable.

Fixed assets

The audit included a review of 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, TEEX reported three assets 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 TEEX’s payroll, purchase and travel transactions was concluded on Nov. 3, 2008.

During the current audit, one recurring error was identified:

  • Incorrect longevity payment amount.

Auditor observation

During the audit period, TEEX was assessed a penalty by the Internal Revenue Service in the amount of $2,531.78, due to a late deposit of payroll taxes.

Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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