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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
State Auditor’s Office
Fiscal 2013 Third Quarter

Audit scope

A sample of the State Auditor’s Office’s (Office) payroll, purchase, travel and grant transactions that processed through the Uniform Statewide Accounting System (USAS) and the Uniform Statewide Payroll/Personnel System (USPS) during the period beginning Dec. 1, 2011, through Nov. 30, 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 (Payroll Resource) and other pertinent statutes.

The audit identified:

  • One employee who was not credited with state service resulting in incorrect longevity pay.

A limited sample of voluntary contributions was also reviewed:

  • No issues were identified.

Purchase transactions

Purchase transactions were audited for compliance with the GAA, eXpendit, the State of Texas Procurement Manual (Procurement Manual) and other pertinent statutes:

  • No issues were identified.

Travel transactions

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

  • No issues were identified.

Direct deposit authorization forms

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

The audit identified:

  • An outdated version of the direct deposit set-up form was used for three employees. These set-up forms did not adhere to the National Automated Clearing House Association rules requiring the identification of a direct payment if it is an International Automated Clearing House Transaction. The Office has obtained the correct version of the form for these three employees.

Prior post-payment audit and current audit recurring errors

We concluded a prior post-payment audit of the Office’s payroll, purchase and travel transactions on Aug. 11, 2009.

We identified one recurring error:

  • Incorrect longevity pay amount.
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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