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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
Office of the Governor and the Trusteed Programs
Fiscal 2013 First Quarter

Audit scope

A sample of the Office of the Governor’s and Trusteed Programs of the Office of the Governor’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 March 1, 2011 through Feb. 29, 2012 was audited to determine compliance with applicable state laws. A limited review of the grant and revenue funds was also conducted.

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 sample of voluntary deductions was audited.

  • No issues were identified.

Purchase transactions

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

  • No issues were identified.

Prompt payment and payment scheduling

The Office’s compliance with the prompt payment law and scheduling rules was audited.

The audit identified:

  • Late payments that did not include late payment interest.

During the current audit period, the Office paid no prompt payment interest.

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 limited review of the Office’s transactions relating to grant payments. This review consisted of verifying that the payments did not exceed the authorized amounts. The review of these payments did not include an investigation of the Office’s procedures for awarding the grants or monitoring payments made to grantees; therefore, no opinion is offered on those procedures.

  • No issues were identified.

Revenue refund transactions

The audit included a limited review of the Office’s transactions relating to revenue refund payments. This review consisted of verifying that the payments did not exceed the authorized amounts.

  • No issues were identified.

Security

The audit included a security review that entailed identifying any of the Office’s employees with security in USAS, USPS, the Texas Identification Number System (TINS) 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 review identified:

  • One employee remained listed on the Office’s voucher signature cards after termination.

Fixed assets

The audit included a limited review of fixed assets acquired by expenditures during the audit period to test for accurate reporting in the State Property Accounting system (SPA) and to verify existence of the assets.

The audit identified:

  • All assets were verified. However, three assets were not posted to SPA.

There were no disposed assets during the audit period.

Direct deposit authorization forms

A review was conducted of the Office’s procedures to comply with the federal mandate to properly identify and handle payments involving the movement of funds internationally.

The audit identified:

  • One employee was set up with a substitute form provided by a credit union. This form did not adhere to the National Automated Clearing House Association rules requiring the identification of a direct payment if it is an International Automated Clearing House Transaction.

Prior post-payment audit and current audit recurring errors

We concluded a prior post-payment audit of the Office’s payroll, purchase and travel transactions on June 27, 2008.

During the current audit, there were no recurring errors.

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