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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
Texas AgriLife Extension Service
Fiscal 2013 Second Quarter

Audit scope

A sample of the Texas A&M AgriLife Extension Service’s (Extension) payroll, purchase and travel transactions that processed through the Uniform Statewide Accounting System (USAS) during the period beginning March 1, 2011 through Feb. 29, 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:

  • Incorrect longevity payments/incorrect state service months.

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:

  • No errors were identified.

Travel transactions

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

The audit identified:

  • Lack of conservation of state funds.

Security

The audit included a security review that entailed identifying any of the Extension’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Number System (TINS) or on the voucher signature cards, who were no longer employed or whose security had been revoked.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:

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

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. During the audit period, the Extension reported nine assets that were missing or stolen with the net book value of $18,103.84. The stolen assets were supported by a police report.

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 Extension’s payroll, purchase and travel transactions was concluded on July 18, 2008.

During the current audit, there was one recurring error:

  • Employee retained ability to expend funds after termination.
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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