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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
Texas Board of Chiropractic Examiners
Fiscal 2013 Fourth Quarter

Audit scope

A sample of the Texas Board of Chiropractic Examiners’ (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 to determine compliance with applicable state laws.

Payroll transactions and deductions

Payroll transactions were audited for compliance with the General Appropriations Act (GAA), Texas Payroll/Personnel Resource and other pertinent statutes.

The audit identified:

  • Overpayment of longevity pay.

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, State of Texas Procurement Manual and other pertinent statutes.

The audit identified:

  • An improper payment of late fees.
  • A warrant hold check that was not performed.

Travel transactions

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

The audit identified:

  • A lack of conservation of state funds.

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:

  • One employee who could adjust payment instructions in the Texas Identification Numbers system (TINS) and approve paper vouchers.

Security

The audit included a security review that identified any of the Board’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with security in USAS, USPS or on the voucher signature cards who were no longer employed or whose security had been revoked.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 who remained on the signature card two days after authority expired. The same employee also retained security to expend funds seven days after termination.

Fixed assets

The audit included a limited review of one fixed asset acquired by expenditures during our audit period to test for accurate reporting in the State Property Accounting (SPA) System and to verify existence of the asset.

  • The asset tested was in the intended location and properly recorded in SPA.

Direct deposit authorization forms

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

The audit identified:

  • One employee who was setup using an outdated direct deposit form.
  • Four employees were setup using the updated form but one section was not completed.
  • For two employees, the Board was unable to provide direct deposit forms.

These situations do 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.

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 Feb. 27, 2009.

During the current audit, there was 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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