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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
Texas Lottery Commission
Fiscal 2013 Fourth Quarter

Audit scope

A sample of the Texas Lottery Commission’s (TLC) 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 March 1, 2012, through Feb. 28, 2013, was audited to determine compliance with applicable state laws. A limited review of grant transactions was also performed.

Payroll transactions and deductions

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

  • No issues were identified.

A limited sample of voluntary deductions was audited.

  • 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.

Grant transactions

Grants transactions were audited for compliance with the GAA, eXpendit, the Procurement Manual and other pertinent statutes. This review consisted of verifying that payments did not exceed authorized amounts and followed contractual terms and conditions. Compliance with procedures for awarding grants and monitoring grantee compliance were not audited; therefore, no opinion is being offered on those procedures.

  • No issues were identified.

Fixed assets

The audit included a review of a limited sample of fixed assets acquired by expenditures during the audit period to test for accurate reporting in the State Property Accounting (SPA) System and to verify existence, location and proper reporting of the fixed assets.

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

Direct deposit authorization forms

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

The audit identified:

  • TLC did not used the direct deposit setup form for one vendor, 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.

Prior post-payment audit and current audit recurring errors

A prior post-payment audit of TLC’s payroll, travel and purchase transactions was conducted on July 27, 2009.

  • No recurring errors were identified during the current audit.
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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