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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
Texas Board of Professional Geoscientists
Fiscal 2013 Second Quarter

Audit scope

All of the Texas Board of Professional Geoscientists’ (Board) 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 beginning June 1, 2011 through May 31, 2012 were audited for compliance with applicable state laws.

Payroll transactions

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 limited sample of voluntary contributions was also 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.

The audit identified:

  • One purchase transaction was missing the invoice.

Travel transactions

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

The audit identified:

  • Two travel vouchers were missing the signature for non-overnight reimbursement for two Board members.

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 can process and release payment through USAS.
  • The same two employees can adjust payment instructions in the Texas Identification Number System (TINS) and approve paper vouchers.

Direct deposit authorization forms

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

The audit identified:

  • One direct deposit set-up form did not indicate whether the funds would be forwarded to a financial institution outside the United States.
  • One employee direct deposit set-up form indicated the funds would be forwarded to a financial institution outside the United States. The employee should not have been set up on direct deposit.

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 Aug. 7, 2009.

The recurring errors from the prior audit were:

  • Missing signature on travel vouchers.
  • Inadequate controls over expenditure processing.
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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