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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
Texas Youth Commission
Fiscal 2012 Fourth Quarter

Audit scope

All of the payroll transactions and a sample of the Texas Youth Commission’s (Commission’s) purchase, travel and grant 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, 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:

  • One death benefit overpayment was made.
  • One employee was underpaid for hazardous duty.

Purchase transactions

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

The audit identified:

  • One payment was missing proof of additional bids.
  • One purchase order was created after the invoice.

Travel transactions

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

  • No errors were identified.

Medical services transactions

The audit included a limited review of the Commission’s transactions relating to medical service payments.

  • No errors were identified.

Food purchased for wards of the state transactions

The audit included a limited review of the Commission’s transactions relating to food purchased for wards of the state.

  • No errors were identified.

Trust or suspense transactions

The audit included a limited review of the Commission’s transactions relating to trust or suspense payments. The review consisted of verifying that the provided documentation reconciled with the payment amount in our sample.

  • No errors were identified.

Internal control structure

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

  • No errors were identified.

Fixed assets acquired by expenditures

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.

  • Two of the selected assets did not have a property tag attached.
  • The Commission reported 292 assets as missing during the audit period.

Other auditor observations

The Commission’s internal audit division recently completed an audit of the Commission’s construction contracts. The final report was reviewed for consideration in determining the audit scope and sample population.

Prior post-payment audit and current audit recurring errors

A prior post-payment audit of the Commission’s payroll, purchase and travel transactions was concluded on March 20, 2008.

  • During the current audit, no recurring errors were identified.
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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