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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
Texas Bond Review Board
Fiscal 2013 Second Quarter

Audit scope

A sample of the Texas Bond Review Board’s (Board) payroll and purchase transactions that processed through the Uniform Statewide Accounting System (USAS) and the Uniform Statewide Payroll/Personnel System (USPS) during the period beginning Sept.1, 2011 through Aug. 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:

  • No errors were identified.

A sample of voluntary deductions was also reviewed:

  • No errors 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 errors were identified.

Internal control structure

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

The audit identified two employees with multiple security capabilities:

  • One employee had the security to process and release payments through USAS and process and release payrolls.
  • Two employees were authorized to pick up warrants from the Comptroller’s office and approve paper vouchers.
  • Two of the 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.

The audit indentified:

  • All of the 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 Board’s payroll, purchase and travel transactions was concluded on May 29, 2009.

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

  • Control weakness over expenditure processing.
Glenn Hegar
Texas Comptroller of Public Accounts
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