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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
Texas School for the Deaf
Fiscal 2013 Fourth Quarter

Audit Scope

A sample of the Texas School for the Deaf’s (TSD) 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 Dec. 1, 2011, through Nov. 30, 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.

The audit identified:

  • One instance of inconsistency between the employee’s prior state service in USPS and the personnel file documentation that resulted in an underpayment of longevity.

A limited sample of voluntary deductions was also audited.

The audit identified:

  • One form authorizing an employee’s deduction was missing.

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.

Grant transactions

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

Travel transactions

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

The audit identified:

  • TSD processed two transactions with incorrect amounts.
  • Warrant hold status was not verified for travel advances and petty cash transactions.

Internal control structure

TSD’s internal control structure was reviewed. The review was limited to obtaining an understanding of TSD’s controls sufficient to plan the audit and did not include tests of control policies and procedures.

The audit identified:

  • Two employees could process and release payments through USAS without oversight.
  • These two employees could also adjust payment instructions in the Texas Identification Number System (TINS), approve paper vouchers and pick up warrants from the Comptroller’s office without oversight.
  • One of the two employees could also process and release payrolls transactions through USPS without oversight.

As a routine part of our security review, TSD’s compliance with the requirement that all agency users of the Comptroller’s office state governmental accounting systems complete a Confidential Treatment of Information Acknowledgement (CTIA) form was reviewed.

The audit identified:

  • TSD did not have signed CTIA forms for five employees.

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.

Prior post-payment audit and current audit recurring errors

We conducted a prior post-payment audit of TSD’s payroll, purchase and travel transactions on August 7, 2009.

During the current audit, one recurring error was identified:

  • Control weakness over expenditures processing.
Glenn Hegar
Texas Comptroller of Public Accounts
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