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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
Texas Higher Education Coordinating Board
Fiscal 2013 Fourth Quarter

Audit scope

A sample of the Texas Higher Education Coordinating Board’s (THECB) 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 March 1, 2012, through Feb. 28, 2013, was audited to determine compliance with applicable state laws. We conducted a limited review of the grant and student loans transactions for THECB.

Payroll transactions

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

  • 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:

  • THECB did not submit a procurement plan for the audit period.
  • Four transactions under one contract where no ESBD posting was provided.
  • A duplicate payment made to the same vendor from the same invoice.

Travel transactions

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

  • No issues were identified.

Prompt payment and payment scheduling

THECB’s compliance with the prompt payment law and scheduling rules was audited.

The audit identified:

  • Payment scheduling issues.

During the current audit period, THECB paid $578.73 in prompt payment interest.

Student loans transactions

Student loan transactions were audited for compliance with the GAA, eXpendit and other pertinent statutes. No issues were identified for the student loan payments reviewed. The review of these payments did not include an investigation of THECB’s procedures for issuing the loans; therefore, no opinion is being offered on those procedures.

Grant transactions

Grant transactions were audited for compliance with the GAA, eXpendit and other pertinent statutes. No issues were identified for the grant payments reviewed. The review of these payments did not include an investigation of THECB’s procedures for awarding the grants or monitoring payments made to grantees; therefore, no opinion is being offered on those procedures.

Grant transactions for public community/junior colleges

The GAA outlines appropriated funds for public community/junior colleges and THECB is tasked to process the payments. Grant transactions for public community/junior colleges processed by THECB were reviewed. No issues were identified for the grant payments reviewed. The review of these payments did not include an investigation of THECB’s procedures for monitoring payments made to grantees; therefore, no opinion is being offered on those procedures.

Internal control structure

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

The audit identified:

  • One employee who can both adjust payment instructions in the Texas Identification Number System (TINS) and approve paper vouchers.

Fixed assets

The audit included a limited number of fixed assets acquired by expenditures during the audit period to test for accurate reporting and to verify existence of the assets.

  • All assets tested were in their intended locations and properly tagged.

Prior post-payment audit and current audit recurring errors

A prior post-payment audit of THECB’s payroll, purchase and travel transactions was concluded on Nov. 24, 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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