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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
Texas Board of Architectural Examiners
Fiscal 2013 Third Quarter

Audit scope

A sample of the Texas Board of Architectural Examiners’ (TBAE) payroll, travel 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, were 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:

  • One instance of missing verification of prior state service which resulted in an underpayment of longevity.

A limited 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.

Travel transactions

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

  • No errors were identified.

Security

The audit included a security review that entailed identifying any of TBAE’s employees with security in USAS, USPS or on the voucher signature cards, who were no longer employed or whose security had been revoked.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 audit identified:

  • One employee remained on the signature cards 314 days after termination.

Internal control structure

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

The audit identified:

  • Two employees could process and release payments through USAS without oversight.
  • One of the two employees could also adjust payment instructions in the Texas Identification Number System (TINS) and approve paper vouchers.
  • The other of the two employees could also pick up warrants from the Comptroller’s office, approve paper vouchers and process and release payments through USPS without oversight.

As a routine part of our security review, we reviewed TBAE’s compliance with the requirement that all agency users of the Comptroller’s statewide financial systems complete a Confidential Treatment of Information Acknowledgement (CTIA) form:

  • TBAE did not obtain a signed CTIA form prior to granting one employee access to the Comptroller’s statewide financial systems.

Fixed assets

The audit included a review of a limited sample 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, location and proper reporting of the fixed assets:

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

Direct deposit authorization forms

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

The audit identified:

  • TBAE used an outdated version of the direct deposit set-up form which did not adhere to the National Automated Clearing House Association rules requiring the identification of a direct deposit payment if it is an International Automated Clearing House Transaction for four employees.

Prior post-payment audit and current audit recurring errors

We conducted a prior post-payment audit of TBAE’s payroll, purchase and travel transactions on May 29, 2009.

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

  • Control weakness over expenditures.
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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