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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
Texas Woman’s University
Fiscal 2012 Fourth Quarter

Audit scope

A sample of the Texas Woman’s University’s (University'’) purchase, payroll and all travel and grant transactions that processed through the Uniform Statewide Accounting System (USAS) during the period beginning Dec. 1, 2010, through Nov. 30, 2011, were 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:

  • Two employees received an incorrect amount of longevity pay.
  • One employee was overpaid for his lump sum accrued vacation time.

A sample of voluntary deductions was also 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.

  • No errors were identified.

Grant transactions

The audit included a review of the University’s transactions for grant payments. The review consisted of verifying that payments did not exceed authorized amounts. The review did not include an investigation of the University’s procedures for awarding the grants or monitoring payments made to the grantees; therefore, no opinion on the procedures is being offered.

  • No errors were identified.

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, the University did not report any assets as missing or stolen.

  • 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 University’s payroll, purchase and travel transactions was concluded on May 21, 2007.

During the current audit, one recurring error was identified:

  • Incorrect calculation and payment of accrued lump sum vacation pay.

Follow-up review

A follow-up review was concluded on Nov. 7, 2008. The follow-up review was limited to procedures for processing third-party transactions related to travel expenditures.

  • No errors were identified.
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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