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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
Texas House of Representatives
Fiscal 2013 First Quarter

Audit scope

A sample of the Texas House of Representatives’ (THR’s) payroll, purchase and travel transactions that processed through the Uniform Statewide Accounting System (USAS) and the Uniform Statewide Payroll/Personnel System (USPS) during the period from June 1, 2011 through May 31, 2012 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), The Texas Payroll/Personnel Resource and other pertinent statutes.

  • No issues were identified.

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:

  • Four blanket purchase orders lacked sufficient information to support seven payments made to the vendors.

Travel transactions

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

  • No issues were identified.

Internal control structure

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

The audit identified that among four employees:

  • Three employees can process and release payments through USAS.
  • Three employees can process and release payments through the THR’s internal system and USAS.
  • Two employees can adjust payment instructions in the Texas Identification Number System (TINS) and approve vouchers.
  • Two employees can pick up warrants from the Comptroller’s office and approve vouchers.

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.

Prior post-payment audit and current audit recurring errors

A prior post-payment audit of the THR’s payroll, purchase and travel transactions was concluded on April 23, 2008.

During the current audit, there was one recurring error:

  • Control weakness over expenditure processing.

Auditor observations

Per House Resolution 3, Housekeeping Resolution for the House of Representatives, each member of the House shall be allocated funds for staff, office supplies, office equipment, postage, printing, telephone, travel and such other reasonable and necessary office expenses as may be determined by the Committee on House Administration. THR staff works with the House Administration to facilitate and process the payments for the expenditures by the House representatives.

The Texas Ethics Commission determines the salaries and per diem rate for the House representatives for the current legislative session under Chapter 50, Texas Ethics Commission rules. Per diems are processed automatically as payroll documents for the regular session and any called special sessions. House representatives submit their own requests for the reimbursement for any trips made for legislative duties performed during the interim.

Glenn Hegar
Texas Comptroller of Public Accounts
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