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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
Texas Engineering Experiment Station
Fiscal 2013 First Quarter

Audit scope

A sample of Texas Engineering Experiment Station’s (TEES’) payroll, purchase and travel transactions that processed through the Uniform Statewide Accounting System (USAS) during the period from June 1, 2011 through May 31, 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), The Texas Payroll/Personnel Resource and other pertinent statutes.

The audit identified:

  • Two incorrect payments of longevity pay were made to employees.

A limited sample of voluntary contributions was also audited.

  • No issues were identified.

Purchase transactions

Purchase transactions were audited for compliance with the GAA, eXpendit and other pertinent statutes.

The audit identified:

  • One purchase transaction was a duplicate reimbursement to TEES’ local fund for the same invoice submitted by the vendor.

Travel transactions

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

  • No issues 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 Statewide Property Accounting system (SPA) and to verify existence of the assets. The audit identified:

  • All assets tested were in their intended location and properly recorded in SPA.
  • TEES had 27 missing or stolen assets reported to SPA with a total net book value of $2,951.85 during the audit period.

Internal control structure

As a routine part of the security review, TEES’ compliance with the requirement that all agency users of the Comptroller’s state governmental accounting systems complete a Confidential Treatment of Information Acknowledgement (CTIA) form was reviewed.

  • TEES did not obtain a signed CTIA form prior to granting two employees access to the Comptroller’s state government accounting systems.

Prior post-payment audit and current audit recurring errors

A prior post-payment audit of the TEES’ payroll, purchase and travel transactions was concluded on Feb. 13, 2009.

During the current audit, there was one recurring error:

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