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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
University of North Texas at Dallas
Fiscal 2012 Fourth Quarter

Audit scope

A stratified random sample of the University of North Texas at Dallas’ (University’s) payroll and all purchase 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 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:

  • Three instances where lump sum payment for accrued vacation time was calculated incorrectly.

A limited sample of voluntary contributions 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.

Security

The audit included a security review that entailed identifying any of the University’s employees with security in USAS or on the voucher signature cards who were no longer employed or whose security had been revoked. Upon termination or revocation, certain deadlines must be observed so that security can be revoked in a timely manner.

The audit identified:

  • One employee retained the ability to expend funds after termination.

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 located. They were verified by the auditor as being used for state purposes and had been properly recorded. Tags were provided to the University campus by its administrative office but they had not been attached to the assets physically identified by the auditor.
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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