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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
Texas Parks and Wildlife Department
Fiscal 2013 Fourth Quarter

Audit scope

A sample of the Texas Parks and Wildlife Department’s (Department) 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 Dec. 1, 2011, through Nov. 30, 2012, was audited to determine compliance with applicable state laws. A limited review of non-overnight travel (meals), state employee relocation/apartment/house rental expenses, revenue refunds, utilities, payment card and grant transactions was also conducted.

Payroll transactions and payroll deductions

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

The audit identified:

  • Missing payroll documentation.
  • An incorrect longevity payment amount.

A limited sample of voluntary contributions 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.

The audit identified:

  • Missing procurement documentation.

Travel transactions

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

  • Incorrect coding of hotel tax.
  • Overpayment of lodging/meal expense.
  • Sales Tax Not Payable.

Payment card transactions

The payment card transactions were audited for compliance with the GAA, eXpendit, Procurement Manual and other pertinent statutes.

The audit identified:

  • A missing purchase receipt.

Grants

The audit included a limited review of the Department’s transactions relating to grant payments. This review consisted of verifying that payments did not exceed authorized amounts. The review of these payments did not include an investigation of the Department’s procedures for awarding the grants or monitoring payments made to grantees; therefore, no opinion is being offered on those procedures.

  • No issues were identified.

Security

The audit included a security review identifying any of the Department’s employees with security in USPS, USAS 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 review identified:

  • One employee who retained USAS security after the employee’s authority expired.

Internal control structure

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

The review identified:

  • The Department did not obtain a signed CTIA form prior to granting one employee access to the Comptroller’s state government accounting systems.

Fixed assets

The audit included a limited number of fixed assets 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 assets. During the audit period, the Department reported 72 assets with a net book value of $19,644.74 as missing or stolen.

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

Prior post-payment audit and current audit recurring errors

A prior post-payment audit of the Department’s payroll, purchase and travel transactions was concluded on Sept. 28, 2009.

During the current audit, there was one recurring error:

  • Incorrect longevity payment amount.

Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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