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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
Sam Houston State University
Fiscal 2013 First Quarter

Audit scope

A sample of Sam Houston State University’s (SHSU’s) payroll, purchase, travel, plants/land, grant, foreign travel and lump sum vacation payment 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 payroll 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:

  • Non-compliance with Human Resources Information System (HRIS) reporting requirements.

A sample of voluntary deductions was also reviewed.

  • No errors were identified.

Purchase transactions

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

The audit identified:

  • Missing statutory authority for purchases of food.

Travel transactions

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

The audit identified:

  • Meals/lodging not payable.

Prompt pay and payment scheduling

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

The audit identified:

  • Violations to prompt payment laws and scheduling rules.

Grant transactions

A limited review of SHSU’s transactions relating to grant payments was conducted as a part of the purchase sample. 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 SHSU’s procedures for awarding the grants or monitoring payments made to grantees; therefore, no opinion is offered on those procedures.

  • No errors were identified.

Internal control structure

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

The audit also identified three employees with multiple security capabilities:

  • Three employees had the security to process and release payments through USAS and process and release payrolls.
  • These three employees were also authorized to pick up warrants from the Comptroller’s office and approve paper vouchers.
  • Two of the three employees could also adjust payment instructions in the Texas Identification Number System (TINS) and approve paper vouchers.

Fixed assets

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

  • All of the assets tested were in their intended location and properly recorded in SPA.

During the audit period, SHSU reported 36 assets with a net book value of $6,077.80 as missing and/or stolen.

Prior post-payment audit and current audit recurring errors

A prior post-payment audit of SHSU’s payroll, purchase and travel transactions was concluded on Feb. 13, 2008.

During the current audit, the following recurring errors were identified:

  • Meals not payable.
  • Payment scheduling issues.
  • Control weakness over expenditure processing.
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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