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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
Texas Comptroller of Public Accounts – Treasury Fiscal
Fiscal 2013 First Quarter

Audit scope

All of Texas Comptroller of Public Accounts – Treasury Fiscal’s (Treasury Fiscal’s) purchase and travel transactions that processed through the Uniform Statewide Accounting System (USAS) during the period from March 1, 2011 through Feb. 29, 2012 were audited to determine compliance with applicable state laws.

Purchase transactions

Purchase transactions were audited for compliance with the General Appropriations Act (GAA), eXpendit and other pertinent statutes.

The audit identified:

  • Two transactions were missing the purchasing documentation.
  • Nine transactions were paid too early, resulting in interest loss to the state.
  • One transaction was paid late but prompt payment interest was not paid.

Travel transactions

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

  • No issues were identified.

Security

The audit included a security review that identified any of Treasury Fiscal’s employees with security in USAS, 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Identification Number System (TINS) or on the voucher signature cards who were no longer employed or whose security had been revoked.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:

  • Two employees retained the ability to expend funds after termination.

Internal control structure

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

The audit identified the following control weaknesses:

  • Two employees had the security to process and release payments through USAS.
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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