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Glenn Hegar  ·  Texas Comptroller of Public Accounts

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

Audit Scope

A sample of the Texas Board of Examiners of Psychologists’ (Board) purchase, travel and payroll 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, 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), Texas Payroll/Personnel Resource and other pertinent statutes.

  • No issues were identified.

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:

  • Missing/insufficient documentation for four transactions.
  • A purchase order created after the invoice was received for one transaction.

Travel transactions

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

  • No issues were identified.

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with security in USAS, USPS or on the voucher signature cards who were no longer employed or whose security had been revoked.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 the following issue:

  • One employee retained USAS security to expend funds after termination.

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:

  • Two employees with multiple security capabilities to process expenditures without oversight.
  • The Confidential Treatment of Information Acknowledgement Form (CTIA) was not signed timely for one employee.

Direct deposit authorization forms

A review was conducted of the Board’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 setup form was used for the employees selected, 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

We concluded a prior post-payment audit of the Board’s purchase, travel and payroll transactions on March 31, 2009.

During the current audit, one recurring error was identified:

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