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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
Stephen F. Austin State University
Fiscal 2013 Third Quarter

Audit scope

A sample of the Stephen F. Austin State University’s (University) payroll and purchase transactions that processed through the Uniform Statewide Accounting System (USAS) 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 (Payroll Resource) and other applicable statutes.

The audit identified:

  • Incorrect longevity payment amount.
  • Duplicate reimbursement.
  • Non-compliance with Human Resources Information System (HRIS) reporting requirements.

A limited sample of voluntary contributions was reviewed:

  • No errors were identified.

Purchase transactions

Purchase transactions were audited for compliance with the GAA, eXpendit, and other pertinent statutes.

The audit identified:

  • Purchase Order (PO) Created After Invoice Received.

Fixed assets

The audit included a limited number of fixed assets acquired by expenditures during the audit period to test for accurate reporting in the State Property Accounting system (SPA) and to verify existence of the assets. All assets tested were in their intended location and properly recorded in SPA. During the audit period, the University reported 40 assets with a book value of $5,837.48 as missing or stolen. Police reports were provided and reviewed.

Prior post-payment audit and current audit recurring errors

A prior post-payment audit of the University’s payroll, purchase and travel transactions was concluded on Jan. 30, 2009.

During the current audit, there were two recurring errors:

  • Incorrect longevity payment amount.
  • PO created after invoice.

Auditor observation

During the audit period, the University was assessed a penalty in the amount of $68,077.84 by the Internal Revenue Service as a result of a late deposit of payroll taxes.

Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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