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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
Texas State Soil and Water Conservation Board
Fiscal 2013 Third Quarter

Audit scope

All of the Texas State Soil and Water Conservation Board’s (Board) payroll and travel transactions and a sample of purchase and grant 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 reviewed 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 employee with an incorrect service date.

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 and other pertinent statutes.

The audit identified:

  • One contract which lacked required terms and conditions.

Travel transactions

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

The audit identified:

  • Six reimbursements which did not adequately conserve state funds.

Grant transactions

Our audit included a limited review of the Board’s transactions relating to grant payments. This review consisted of verifying that the grant payments did not exceed the authorized amounts. The review of the grant payments did not include an investigation of the Board’s procedures for awarding the grants or monitoring payments made to grantees; therefore, we are not offering an opinion on those procedures:

  • No issues 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:

  • Four employees have the ability to process expenditures without oversight.
  • Three of these employees can also adjust payment transactions and approve paper vouchers.
  • The fourth employee can process and release payrolls.

Fixed assets

The audit included a review of 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 identified:

  • Six of the selected assets did not have a property tag attached and were not entered into SPA.

Prior post-payment audit and current audit recurring errors

We concluded a prior post-payment audit of the Board’s payroll, purchase and travel transactions on May 18, 2009.

We identified one recurring error:

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